【多选题】【消耗次数：1】
一组合同无论对应单个客户还是多个客户，同时满足下列条件的，应当合并为单项合同（ ）。
①
该组合同按一揽子交易签订
②
该组合同密切相关，每项合同实际上已构成一项综合利润率工程的组成部分
③
该组合同同时或依次履
④
该组合在各项资产在设计、技术、功能、最终用途上是可分的
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相关题目
【多选题】
一项包括建造数项资产的建造合同，同时满足下列条件的，每项资产应当分立为单项合同（ ）。
①
每项资产均有独立的建造计划
②
与客户就每项资产单独进行谈判，双方能够接受或拒绝与每项资产有关的合同条款
③
每项资产的收入和成本可以单独辨认
④
各项资产在商务谈判、设计施工、价款结算等方面都是可以相互分离
【多选题】
企业与同一客户（或该客户的关联方）同时订立或在相近时间内先后订立的两份或多份合同，在满足下列条件之一时，应当合并为一份合同进行会计处理：（ ）。
①
该两份或多份合同基于同一商业目的而订立并构成一揽子交易
②
该两份或多份合同中的一份合同的对价金额取决于其他合同的定价或履行情况
③
该两份或多份合同中所承诺的商品（或每份合同中所承诺的部分商品）构成单项履约义务
④
以上均正确
【多选题】
追加资产的建造，满足下列条件之一的，应当作为单项合同（ ）。
①
该追加资产在设计、技术或功能上与原合同包括的一项或数项资产存在重大差异。
②
议定该追加资产的造价时，不需要考虑原合同价款。
③
企业自行决定将追加的建造合同作为单项合同
④
追加的建造合同是原合同的附属合同
【多选题】
企业保留了收取金融资产现金流量的合同权利，但承担了将收取的该现金流量支付给一个或多个最终收款方的合同义务，且同时满足下列条件：（ ）。
①
企业只有从该金融资产收到对等的现金流量时，才有义务将其支付给最终收款方
②
转让合同规定禁止企业出售或抵押该金融资产，但企业可以将其作为向最终收款方支付现金流量义务的保证
③
企业有义务将代表最终收款方收取的所有现金流量及时划转给最终收款方，且无重大延误
④
以上均正确
【单选题】
甲、乙双方在签订合同时，乙方应甲方要求，由丙方对乙方履行合同提供保证担保，并另行签订保证合同，该保证合同应由（ ）。
①
甲方与乙方签订
②
甲方与丙方签订
③
乙方与丙方签订
④
甲、乙、丙三方共同签订
【多选题】
企业为履行合同发生的成本，不属于其他企业会计准则规范范围且同时满足下列条件的，应当作为合同履约成本确认为一项资产：（ ）。
①
该成本与一份当前或预期取得的合同直接相关，包括直接人工、直接材料、制造费用（或类似费用）、明确由客户承担的成本以及仅因该合同而发生的其他成本
②
该成本增加了企业未来用于履行履约义务的资源
③
该成本预期能够收回
④
以上均对
【单选题】
某建设工程的单价合同中，双方根据估算的工程量约定了一个合同总价，而在实际结算时原合同总价与合同各项单价乘以实际完工程量之和不一致，则该工程价款结算以（ ）为准。
①
合同中各项单价乘以实际完成的工程量之和
②
签订的合同总价
③
实际完成的工程量乘以重新协商的各项单价之和
④
双方重新协商确定的单价和工程量
随机题目
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.2. Why would it not be easy for Robert to prove himself?
①
Because he was not sure if he was really strong.
②
Because he was new and was not wanted in the street.
③
Because the other boys had found out what kind of a boy he was.
④
Because he must choose the best way to prove himself.
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.1.What does “This did not help to make him less lonely” mean?
①
Robert felt more lonely because the other boys wanted to test him.
②
Robert did not want himself to be less lonely.
③
Robert felt as lonely as before when the other boys tried to find out what kind of a boy he was.
④
The other boys did not want to make Robert feel less lonely.
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.Which of the following is the best title for this passage?
①
Ways to Prove Oneself.
②
Robert Is Lonely.
③
Just One of the Boys. D.
④
A Saturday Basketball
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.3.When did Robert decide to prove himself by playing basketball?
①
After he had thought about the other two ways mentioned in paragraph one.
②
Long before he moved into the street.
③
When the other boys came down to the playground.
④
As soon as he showed what he was made of in front of the other boys.
【单选题】
Do you know the man _______?
①
whom I spoke
②
to who spoke
③
I spoke to
④
that I spoke
【单选题】
The place _______interested me most was the Childrens Palace.
①
which
②
where
③
what
④
in which
【单选题】
This is the hotel _______last month.
①
which they stayed
②
at that they stayed
③
where they stayed at
④
where they stayed
【单选题】
Do you know the year ______the Chinese Communist Party was founded?
①
which
②
that
③
when
④
on which
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案：Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight（困境）while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump（垃圾场）was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. 1. The city government faces a serious problem because __________.
①
A. fires destroyed thirty homes in a neighborhood four years ago
②
B. the speed of rebuilding the houses is really too slow
③
C. the overgrowing plants in this area have made the city look terrible
④
D. the overgrowing plants in this area have become a big danger of fire