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发布时间:2023-09-29 09:02:46

[不定项选择题]如果企业在等待期内取消了所授予的权益工具或结算了所授予的权益工具(因未满足可行权条件而被取消的除外),企业应当()。 Ⅰ.将取消或结算作为加速可行权处理,剩余等待期内不再确认相关费用 Ⅱ.将取消或结算作为加速可行权处理,立即确认原本应在剩余等待期内确认的全部费用Ⅲ.在取消或结算时支付给职工的所有款项均应作为权益的回购处理,回购支付的金额高于该权益工具在回购日公允价值的部分,计入当期费用 Ⅳ.如果修改增加了所授予的权益工具的数量,应将增加的权益工具的公允价值相应地确认为取得服务的增加 Ⅴ.如果向职工授予新的权益工具,企业应直接视同修改原权益工具的方式,对所授予的替代权益工具进行会计处理
A.Ⅰ、Ⅱ、Ⅲ
B.Ⅰ、Ⅲ、Ⅳ、Ⅴ
C.Ⅰ、Ⅱ、Ⅳ、Ⅴ
D.Ⅲ、Ⅳ、Ⅴ
E.Ⅱ、Ⅲ、Ⅳ、Ⅴ

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[不定项选择题]共用题干 Animal's “Sixth Sense”
A tsunami(海啸)was triggered(引发)by an earthquake in the Indian Ocean in December, 2004.It killed tens of thousands of people in Asia and East Africa. Wild animals,1, seem to have escaped that terrible tsunami. This phenomenon adds weight to notions that they possess a“sixth sense” for2 ,experts said.
Sri Lankan wildlife officials have said the giant waves that killed over 24,000 people along the Indian Ocean island's coast clearly 3 wild beasts,with no dead animals found.
“No elephants are dead,not4a dead rabbit. I think animals can5 disaster.
They have a sixth sense. They know when things are happening,” H. D. Ratnayake,deputy director of Sri Lanka's Wildlife Department,said about one month after the tsunami attack. The6washed floodwaters up to 2 miles inland at Yala National Park in the ravaged(被 毁坏的)southeast, Sri Lanka's biggest wildlife7and home to hundreds of wild elephants and several leopards(豹).
“There has been a lot of8 evidence about dogs barking or birds migrating before volcanic eruptions(火山爆发)or earthquakes. But it has not been proven ,” said Matthew van Lierop,an animal behavior 9 at Johannesburg Zoo.
“There have been no10studies because you can't really test it in a lab or field setting , ” he told Reuters. Other authorities concurred(同意)with this11.
“Wildlife seem to be able to pick up certain12 ,especially birds…there are many re- ports of birds detecting impending(迫近的)disasters , ” said Clive Walker , who has written several books on African wildlife.
Animals13 rely on the known senses such as smell or hearing to avoid danger such as predators(食肉动物).
The notion of an animal “sixth sense”一or14other mythical power一is an enduring one which the evidence on Sri Lanka's ravaged coast is likely to add15. 12._________
A.way
B.behavior
C.principle
D.phenomenon

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