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下列各项中，不属于所有者权益的有（ ）。
A.商标权
B.土地使用权
C.留存收益
D.应付股利
B.土地使用权
C.留存收益
D.应付股利
参考答案
参考解析
解析：本题的考点为所有者权益的内容。选项A、B都属于企业的无形资产。选项D属于企业的负债。
更多 “下列各项中，不属于所有者权益的有（ ）。A.商标权 B.土地使用权 C.留存收益 D.应付股利” 相关考题
考题
Offering expert advice
B. Conducting research
C. Managing property
D. Building private homes
Questions80-84 refer to the following advertisement.
We all know that lack of sleep affects our memory, along with other cognitive abilities. Sittingin the office, sleep deprived, it’s difficult to remember your own name, let along theever-lengthening to-do list.
But now new research shows that not getting enough sleep increases the chances your mind will actually create false memories. The study, published in Psychological Science, allowed one group of participants to get a full night’s sleep, while another had to stay up all night. In the morning they were given a series of photos that were supposed to show a crime being committed. Next, both groups were given some eyewitness statements about the crime. Like many witness statements in real-life crimes, the details were different to those shown in the photographs. For example, in
one instance the photo showed a thief putting a wallet in his jacket, but in the witness statement it said he put it in his pants （that’s ‘trousers’ for British people, not his underwear!）. Afterwards, they were asked what they had seen in the original photographs. The results showed that those who’d missed out on their sleep were the most likely to regurgitate the false eyewitness statements they’d just read, rather than remembering the ‘true’ crime-scene photos they’d been
shown moments beforehand.
The lack of sleep had messed with their heads to the extent that all the evidence — right and wrong — had got mixed up.
One of the study’s authors, Kimberly Fenn, said:” People who repeatedly get low amounts of sleep every night could be more prone in the long run to develop these forms of memory distortion. It’s not just a full night of sleep deprivation that puts them at risk.” Indeed, a preliminary study they carried out found that getting just five hours sleep was enough to cause people to start manufacturing false memories.
Which of the following statements is true according the article?
A. A full night of sleep deprivation outs people on the risk of false memory
B. Deprivation of sleep fails to have impact on the ability to memorize list
C. Short-term lack of sleep is more likely to result in memory distortion
D. Your own name will not escape you no matter how long you sleep
考题
周忠向宫浩借款2000元，约定2009年1月1日偿还。因周忠届期未还，宫浩于2009年3 月4日写了一封信寄给周忠，催其还款。周忠于2009年3月12日收到这封信。则该项债务的诉讼时效（ )。
A.自2009年3月4日中止 B.自2009年3月4日中断
C.自2009年3月12日中止 D.自2009年3月12日中断
考题
某大学某班学生总数为32人。在第一次考试中有26人及格，在第二次考试中有24人及格。若两次考试中，都没有及格的有4人，那么两次考试都及格的人数是（ ）。
A．22 B．18
C．28 D．26
考题
A客户5月13日持有一张银行承兑汇票到某存款类金融机构办理贴现，该汇票出票日为4月28日，到期日为9月23日，该金融机构要从票面金额中扣除（ ）的贴现利息。
A. 4月28日至9月23日 B. 4月28日至5月13日
C. 5月13日至双方约定日 D. 5月13日至9月23日
考题
资料：Earlier this month, presidents Barack Obama of the US and Xi Jinping of China made an important symbolic gesture when they committed their countries, the two largest greenhouse gas emitters, to the Paris climate agreement. It was the clearest signal yet to investors worldwide that they need to think about the implications of global warming for their portfolios.
On Friday afternoon there was an example of what that might mean Mr Obama’s administration issued an order temporarily blocking construction on a section of the Dakota Access oil pipeline. The move was a response to local concerns raised by the Standing Rock Sioux Tribe about potential damage to historic sites and the threats of oil spills. But it is the global issue of climate change that had raised the profile of Dakota Access, making it into a cause celebre for US environmental campaigners. Bill McKibben of 350.org, which played a key role in the successful effort to stop the Keystone XL pipeline from Canada, has suggested that Mr Obama could block Dakota Access permanently, on the grounds that it would exacerbate the threat of climate change.
Last month, the White House’s Council on Environmental Quality issued new guidance for federal agencies, making clear that their decisions should take into account “the potential effects of a proposed action on climate change”, and quantify their consequences for greenhouse gas emissions. Dakota Access is intended to carry crude oil 1,172 miles from North Dakota, a centre of the US shale revolution, to Illinois, en route to refineries around America. The case that it would add to global greenhouse gas emission will be harder to make than for Keystone XL, which would have brought crude from the high-emitting oil sands of western Canada, but the campaigners are certain to try.
If Dakota Access is stopped, it will have a significant impact not just on energy Transfer Partners, the company leading the project, but on all North Dakota oil producers and their customers, who will be forced to use more expensive rail transport.
Climate change is now an unavoidable business issue. In an excellent paper last week, BlackRock, the world’s largest fund manager, set out some of the ways that investors can reduce their exposure to the risks and benefit from the opportunities that it creates. The paper is a landmark in the rising awareness of the issue among mainstream investors. It is one thing when a philanthropic fund with assets of a few hundred million takes a stand on climate issues, quite another when the warnings come from a company with about $4.9tn under management. As BlackRock points out, investors’ personal views on climate science are irrelevant. Enough governments and businesses are convinced by the scientific consensus that the threat is real, and are driving regulatory and technological changes that interested in you.
六If the world is to reduce the risk of catastrophic global warming to acceptable levels, there will have to be a huge reallocation of capital away from fossil fuels and toward low-emission energy sources. That shift has begun, but it needs to go much further. The transition is not straightforward: for as long as oil is the lifeblood of the world’s transport, pipelines will be needed. But when investors and boards make decisions about projects like Dakota Access, they will have to consider their impact on greenhouse gas emissions. The financial consequences of climate change can no longer be ignored.
According to the article, which one of the following statements is false? （ ）A.To reduce the risk of global warming, more should be invested on low-emissions energy sources.
B.Climate change is not only a climate issue, but also a business issue.
C.It’s more difficult to quantify the greenhouse gas emissions on the Dakota Access than Keystone XL.
D.US and China will work together to cope with climate change.
考题
资料：In a family where the roles of men and women are not sharply separated and where many household tasks are shared to a greater or lesser extent, notions of male superiority are hard to maintain. The pattern of sharing in tasks and in decisions makes for equality, and this in turn leads to further sharing. In such a home, the growing boy and girl learn to accept that equality more easily than did their parents and to prepare more fully for participation in a world characterized by cooperation rather than by the battle of the sexes.
If the process goes too far and man's role is regarded as less important- and that has happened in some cases-we are as badly of as before, only in reverse. It is time to reassess the role of the man in the American family. We are getting a little tired of momism,-but we don't want to exchange it for neo-popism. What we need, rather, is the recognition that bringing up children involves a partnership of equals.
There are signs that psychologists, social workers, and specialists on the family are becoming more aware of the part men play and that they have decided that women should not receive all the credit-nor all the blame. We have almost given up saying that a woman's place is the home. We are beginning, however, to analyze men's place in the home and to insist that he does have a place in it. Nor is that place irrelevant to the healthy development of the child.
The family is a cooperative enterprise for which it is difficult to lay down rules, because each family needs to work out its own ways for solving its own problems.
Excessive authoritarianism has unhappy consequences, whether it wears skirts or trousers, and the ideal of equal rights and equal responsibilities is connected not only with a healthy democracy, but also with a healthy family.
What does the word "credit" mean in paragraph 3?（ ）A.Faith
B.Complaint
C.Account
D.Reputation
考题
银行谨慎监管原则就是监管当局要（ ）评估银行机构的风险。 A.一般限度地
B.适当限度地
C.最低限度地
D.最大限度地
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