【单选题】【消耗次数:1】
关联方存在的主要特征不包括(  )。
控制
共同控制
施加重大影响
为了短期交易持有的被投资单位股权
参考答案:
复制
纠错
相关题目
【判断题】 关联方以各方之间的影响为前提。建立控制、共同控制是关联方存在的主要特征。(  )
① 
② 
【多选题】 关联方存在的主要特征有(  )。
①  控制
②  共同控制
③  施加重大影响
④  为了短期交易持有的被投资单位股权
【判断题】 一方控制、共同控制另一方或对另一方施加重大影响,构成关联方。(  )
① 
② 
【判断题】 仅仅同受国家控制而不存在控制、共同控制或重大影响关系的企业,不构成关联方关系。(  )
① 
② 
【多选题】 关联方的特征包括(  )。
①  关联方涉及两方或多方,是有关联的双方或多方之间的相互关系
②  任何单独的个体不能构成关联方关系
③  关联方以各方之间的影响为前提
④  建立控制、共同控制和施加重大影响是关联方存在的主要特征
【判断题】 在确定能否对被投资单位施加重大影响时,不需要考虑投资方及其他方持有的当期可执行潜在表决权在假定转换为被投资单位的股权后产生的影响。(  )
① 
② 
【单选题】 关联方交易的类型通常不包括(  )。
①  员工借调
②  许可协议
③  购买或销售商品以外的其他资产
④  租赁
【判断题】 企业对被投资单位不具有控制、共同控制或重大影响的权益性投资,均属于长期股权投资,应通过成本法核算。(  )
① 
② 
【多选题】 关联方交易的类型通常包括(  )。
①  担保
②  提供或接受劳务
③  购买或销售商品以外的其他资产
④  购买或销售商品
【多选题】 企业与关联方发生关联方交易的,应当在附注中披露该关联方关系的性质、交易类型及交易要素。其具体内容是指(  )。
①  关联方关系的性质,即关联方是该企业的子公司、合营企业、联营企业等
②  交易类型通常包括购买或销售商品、购买或销售商品以外的其他资产、提供或接受劳务、担保、提供资金(贷款或股权投资)、租赁、代理、研究与开发项目的转移、许可协议、代表企业或由企业代表另一方进行债务结算等
③  交易要素至少应当包括:交易的金额;未结算项目的金额、条款和条件,以及有关提供或取得担保的信息;未结算应收项目坏账准备金额;定价政策
④  除了以上三项,别的不需要披露
随机题目
【单选题】 The people who ____________ cars work very quickly.
①  astonish
②  assemble
③  afford
④  acquire
【单选题】 Tommy: Mommy, when will we have dinner? I’m starving.Mother: __________ We have to wait for Daddy.
①  OK, honey.
②  Quickly, honey.
③  Soon, honey.
④  All right, honey.
【单选题】 He____________ cold and hunger a great deal.
①  escaped from
②  suffered from
③  kept away from
④  came from
【单选题】 Youdonthavetobeinsuchahurry,Iwouldratheryou________onbusinessfirst.
①  wouldgo
②  willgo
③  went
④  havegone
【单选题】 He____________ her out of her money.
①  chatted
②  changed
③  cheated
④  chose
【单选题】 Now it is illegal (非法的) to kill ______________ for their ivories.
①  tigers
②  lions
③  elephants
④  birds
【单选题】 Will you please____________ the experiment youve just made?
①  repeat
②  recover
③  renew
④  reform
【单选题】 It is necessary____________ the book immediately.
①  for him to return
②  that he return
③  his returning
④  to him return
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.One correct way to deal with anger is to __________.
①  say nothing no matter how angry you are
②  express anger openly and freely right away
③  express your anger immediately but calmly
④  think about whether its worth getting angry
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.Some doctors argue that people who often let the anger out would become __________.
①  stronger
②  more violent
③  angrier
④  more dangerous