〖企业会计准则讲解〗新旧比较试题doc.doc

一、单选题： 1. 下列关于保险合同准备金计量的说法，不正确的是（保险合同准备金计量时所指的边际，包括风险调整和剩余边际，在财务报表中需要分别列示 ）。 2. 下列选项中，不属于企业会计准则中界定的企业合并的是（购买子公司的少数股权 ）。 3. 下列关于建造合同的说法错误的是（房地产购买方能够在建造过程中决定主要结构变动的，遵循《企业会计准则第14号——收入》中有关商品销售收入的原则确认收入 ）。 4. 下列关于非可行权条件的说法中，错误的是（职工或其他方能够选择满足非可行权条件但在等待期内未满足的，企业不应将其作为授予权益工具的取消处理 ）。 5. 下列各项中，不属于投资性房地产的是（持有并准备增值后转让的建筑物 ）。 6. 下列各项中，属于投资性房地产的有（ 企业持有拟增值后转让的土地使用权实质重于形式 定额比例法 《企业会计准则讲解》新旧比较 Ellipticity of elbow pipes with diameters less than or equal to 150 mm must be not greater than 8% diameter of 200 mm or less shall not be greater than 6%. Wall thickness of the pipe wall thinning rate must not exceed the original 15%. Crease roughness: diameter 125 mm or less, shall not exceed 3 mm diameter less than or equal to 200 mm, not more than 4 mm. 7.3.9 simmering bending production of square steel tube extension, to use the whole tube bending. Interface if necessary, the welding position should be located in the middle of the vertical arm. 7.3.10 install expansion joints should be done. If design is not required, pipe compensator lengthen should conform to the requirements in the following table: square scale length δ x is equal to 1/2. Pre stretch tolerance: casing + 5 mm, +10 mm. 7.3.11 pipe form, location, spacing shall meet the design and specifications. 7.3.12 piping on back or return pipe at higher levels of the upper to automatic valve to install a drain valve below the horizontal parts. 7.3.13 supports and hangers of checks and the number 1) hanger installed must be checked before installation of supports and hangers part models, specifications of springs setting values, whether the materials meet the requirements of drawings and documents; 2) supports and hangers of material, size and accuracy shall conform to the provisions of the design drawings, material technical requirements should be consistent with national standards, industry standards and technical requirements related to the alloy spectrum review should be carried ou