南开19春学期(1709、1803、1809、1903)《会计专业英语》在线作业(答案)

【奥鹏】南开19秋学期(1709、1803、1809、1903、1909)《基础会计学》在线作业-0002 试卷总分:100 得分:100
一、单选题 (共 15 道试题,共 30 分)
1.资产负债表中“长期借款”和“应付债券”项目填列的方法是（）。

[A、]根据若干总账账户期末余额计算填列
[B、]根据总账账户期末贷方余额直接填列
[C、]根据总账账户期末借方余额直接填列
[D、]根据总账账户及其所属明细账户的期末余额分析计算填列
[仔细阅读以上试题，并作出选择]
正确选项是:D
2.与其经济决策相关者是指（）。

[A、]财务会计报告的编制者
[B、]财务会计报告的审核者
[C、]财务会计报告的使用者
[D、]财务会计报告的传递者
[仔细阅读以上试题，并作出选择]
正确选项是:C
3.资产、负债和所有者权益三项要素可以综合说明企业在一定时点上的（）。

[A、]费用的发生数
[B、]财务状况
[C、]经营成果
[D、]收入的实现数
[仔细阅读以上试题，并作出选择]
正确选项是:B
4.会计假设也称会计的（）。

[A、]基本职能
[B、]基本理论
[C、]基本方法
[D、]基本前提
[仔细阅读以上试题，并作出选择]
正确选项是:D
5.下列内容中，应属于“应付职工薪酬”账户核算的内容是（）。

[A、]销售费用
[B、]财务费用
[C、]工资
[D、]制造费用
[仔细阅读以上试题，并作出选择]
正确选项是:C
6.下列各种方法中，对发生的每一项经济业务都要通过起码两个账户进行记录的专门方法是。

19春（1709、1803、1809、1903）学期税务会计在线作业-0001
试卷总分:100 得分:0
一、单选题(共20 道试题,共40 分)
1.王某2017年12月的工资单由如下项目构成:基本工资4000元,加班费200元,半年度奖金500元,差旅费津贴300元,按规定扣缴的“三险一金”为360元,因迟到被罚款50元。

王某当月应缴纳个人所得税( )元。

A.14.7
B.16.2
C.25.2
D.32.7
正确答案:C
2.非居民企业在中国境内未设立机构、场所的,或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的,其来源于中国境内的所得应缴纳的所得税,实行源泉扣缴,以( )为扣缴义务人。

A.支付人
B.代收人
C.代理人
D.受让者
正确答案:A
3.某批发兼零售的居民企业,2018年度自行申报营业收入总额350万元,成本费用总额370万元,当年亏损20万元,经税务机关审核,该企业申报的收入总额无法核实,成本费用核算正确。

假定对该企业采取核定征收企业所得税,应税所得率为8%,该居民企业2017年度应缴纳企业所得税( )。

A.7.00万元
B.7.40万元
C.7.61万元
D.8.04万元
正确答案:D
4.2008年3月，甲企业取得乙公司的一项商标专利权用于抵偿货款，双方作价30万元。

10月份，甲企业将该项专利权以50万元的价格转让给丙企业，上述业务的产权过户手续均已办理。

则甲企业在上述业务中应缴纳的营业税是（）万元。

A.1
B.2.5
C.3.1
D.4.1。

南开19春学期（1709、1803、1809、1903）《商务谈判》在线作业
4、D
一、单选题共15题，30分
1、以下风险中,不属于非人员风险的是()
A沟通风险
B市场风险
C合同风险
D自然风险
【答案】本题选择：A
2、预防性策略就是我方在谈判中处于被动地位时所采取的( )。

A主动策略
B回避策略
C保守策略
D被动策略
【答案】本题选择：C
3、以下有关俄罗斯商人谈判风格的描述,不正确的是()
A忧郁拘谨
B求成心切
C看重价格
D效率较高
【答案】本题选择：D
4、符合商务谈判让步原则的做法是()
A作同等让步
B让步幅度要大
C让步节奏要快
D在重要问题上不要轻易让步
【答案】本题选择：D
5、在商务谈判中,买方主动开盘报价叫()
A询盘
B报盘
C递盘
D还盘
【答案】本题选择：C
6、主观反对意见形成僵局,并不一定是由于谈判内容本身造成的,而是由( )等方面提出的。

A谈判双方从对方的条件、语言
B谈判双方从对方的资料、语气
C谈判对方从谈判的客观环境、氛围
D谈判对方从自身的爱好、习惯
【答案】本题选择：D
7、套期保值者根据现货交易情况,先在期货市场上建立多头交易地位,然后再以卖出期货合同进行平仓的做法叫做()
A买期保值
B卖期保值
C掉期保值。

南开本部19春学期（1709、1803、1809、1903）《中国近现代史纲要（2015）（尔雅）》在线作业答案2
试卷总分:100分得分:100分
一、单选题 (共 25 道试题,共 50 分)
1.1945年春天,中国共产党的抗日根据地达到()个。

A.18
B.19
C.20
D.21
参考选择:B
2.平型关战役是哪个会战的组成部分?()
A.太原会战
B.忻口会战
C.淞沪会战
D.兰封会战
参考选择:A
3.下面关于1946年1月政治协商会议的说法不正确的是()。

A.国民党、共产党、民主党派、无党派人士均有代表参加
B.通过了《宪法草案》
C.通过了《和平建国纲领》
D.达成的协议得到了国共两党的共同维护
参考选择:D
4.中共八大指出,中国共产党已经是执政党,面临新的考验,需要反对()。

A.主观主义、民族主义、宗派主义、个人崇拜、任何特权
B.主观主义、民族主义、自由主义、个人崇拜、任何特权
C.主观主义、官僚主义、宗派主义、个人崇拜、任何特权
D.主观主义、官僚主义、自由主义、个人崇拜、任何特权
参考选择:C
5.1972年尼克松访华时,到机场迎接的是()。

A.毛泽东
B.刘少奇
C.周恩来
D.邓小平
参考选择:C。

南开19春学期（1709、1803、1809、1903）《大学英语（三）》在线作业-1一、单选题共50题，100分1、I don't want you to make any trouble,( ), I urge you to solve the problem. AthusBconsequentlyCon the contraryDjust as【南开大学】答案：?2、The population of the earth( )increasing fast. One third of the population here( ) workers.Ais; areBis; has beenCare; isDis; was【南开大学】答案：?3、I regret( )that I'm unable to help you.AsayingBto sayCsayDsaid【南开大学】答案：?4、She paid the builder( )the gate.Ato repairBrepairCrepairingDrepaired【南开大学】答案：?5、– What's the problem, Harry? – ( ).ANo problemBNo trouble at allCThank you for asking me about itDI can't remember where I left my glasses【南开大学】答案：?6、– There's a new cafeteria at the corner. How about going there for supper? –( ).AFine. But it's my treat this timeBIt's newly decoratedCLet's look at the menu firstDI have no idea about what to order【南开大学】答案：?7、There are nations whose lack of contact with the outside world has( )poverty. Afallen intoBconsisted inCresulted inDcome up to【南开大学】答案：?8、This is the house( )he lived last year.AthatBwhichCwhereDwhat【南开大学】答案：?9、Smith drove all the( )to Los Angeles and was just in time for the opening ceremony of the 23rd Olympic Games.AwayBroadCjourneyDtrip【南开大学】答案：?10、Who is responsible( )breaking the window?AtoBwithCinDfor【南开大学】答案：?11、I have given( )eating meat.AoverBdownCupD不填【南开大学】答案：?12、I am very surprised that even an expert on foreign affairs can know the painting is forgery. ( ), he can tell who painted it.AHoweverBOtherwiseCNeverthelessDMoreover【南开大学】答案：?13、I prefer to live in the countryside. Country life has a lot of( )over city life. AcharacterBqualitiesCadvantagesDways【南开大学】答案：?1 lecture hall is( )where students attend lectures.AthereBwhichConeDthat【南开大学】答案：?15、– Afternoon, sir. Where to? – ( ).APlease get me to the airportBPlease pick me up next timeCI've been to the airportDThe plane will take off in an hour【南开大学】答案：?16、They walked( )the woods.AupBdownCthroughDover【南开大学】答案：?17、Last week I bought a flat( )biggest room faced south. AthatBwhoseCwhichDwhere【南开大学】答案：?18、– Have you got a table for four, Waiter? – ( ). AWelcome to our restaurantBYes, sure. This way, pleaseCWe have booked the seatsDHere are the menus【南开大学】答案：?19、What( )of blood does Tom have?AkindBtypeCsortDcategory【南开大学】答案：?20、They all( )the job.Aasked afterBasked forCasked toDasked with【南开大学】答案：?21、– Why are you so late? – ( ).AIt's a shameBI came across an old friendCNever mindDThat's all right【南开大学】答案：?22、I can do that job( )myself.AbyBonCwithD不填【南开大学】答案：?23、Not always( )they want (to).Apeople can do whatBcan people do whatCpeople cannot do whatDcan't people do what【南开大学】答案：?24、– What would you like, tea or coffee? – ( ).AYes, I wouldBCoffee, pleaseCYes, pleaseDIt's very nice【南开大学】答案：?25、John( )to be a teacher before the war, but now he works in a hospital.Ais usedBwas usedCusedDuse【南开大学】答案：?26、( )you told me, I had heard nothing of what happened.ANotBAfterCTillDUntil【南开大学】答案：?27、On his first sea( ), he was still quite young but showed great courage to face the storms.AtripBtravelCtourDvoyage【南开大学】答案：?28、We( )every day when we were children.Aused to swimBused to swimmingCuse to swimDuse to swimming【南开大学】答案：?29、The work( )by the time you get there.Awill have been doneBwas doneChad been doneDhas done【南开大学】答案：?30、It was well known that Thomas Edison( )the electric lamp. AinventedBdiscoveredCfoundDdeveloped【南开大学】答案：?31、The man( )the gate when he realized that we had spotted him. Amade offBmade forCmade outDmade up【南开大学】答案：?32、He, as well as I,( )a student.AbeBamCareDis【南开大学】答案：?33、Frank plays( )Alex.Aa lot more better thanBmuch more better thanCa lot better thanDmuch more well than【南开大学】答案：?34、– What do you find difficult in learning English? – ( ). AListening and speakingBDon't be afraid of difficultiesCLearning English is usefulDDon't be disappointed【南开大学】答案：?35、– Are you feeling better today, Mrs. Silver? – ( ).ADon't worry about meBJust stay in bed and have a good restCThere must be something wrongDYes, thanks doctor. But I still feel dizzy【南开大学】答案：?36、I don't think this kind of medicine has any( ).AanswerCeffectDwork【南开大学】答案：?37、– What's the weather like in your hometown? – ( ).AIt's a nice placeBI like the food thereCHe asks me whether I like the weatherDIt's cold in winter and hot in summer【南开大学】答案：?38、– Everyone knows where the shop is, but who's the owner? – ( ). ASteveBEveryone doesCAt the next doorDYes, it's a secret【南开大学】答案：?39、I'm leaving for New York( )three day's time.AforBinCatDon【南开大学】答案：?40、We failed in our( )to climb the mountain.AtrialBcontemptCdesireDattempt【南开大学】答案：?41、There wasn't any paper in the box,( )?Awasn't thereBwas thereCwasn't anyDwas any【南开大学】答案：?42、I'm in Greece at the moment. I like the weather( ).AhereBthereCthatDthis【南开大学】答案：?43、She( )talking when I am watching TV.AalwaysBkeepsCforever【南开大学】答案：?44、He is the man( )dog bit me.AthatBwhichCwho'sDwhose【南开大学】答案：?45、That is the dog( )name is Henry.AwhoseBwhoCwhomDwhich【南开大学】答案：?46、He is over fifty, but he looks as though he( )only in his thirties. AwereBisCwill beDhas been【南开大学】答案：?47、She( )her success to hard work and strong will.AownsBgivesCowesDregards【南开大学】答案：?48、– What a beautiful dress in the window! – ( ).AI have no idea about itBYes, really. If I had the money, I'd buy itCYou can't wear itDThere's no money to buy it【南开大学】答案：?49、– Will you have some dessert, Judy? – ( ).ANo, thank you. I'm on a dietBYes, I've had enoughCYou are so good at making itDOh, I don't mind【南开大学】答案：?50、More and more people in China now( )to work regularly.AdriveBdrivesCdroveDhave driven【南开大学】答案：?。

南开19春学期1709、1803、1809、1903创业管理在线作业1(2)(总10页)--本页仅作为文档封面，使用时请直接删除即可----内页可以根据需求调整合适字体及大小--19春学期（1709、1803、1809、1903）《创业管理》在线作业-0003试卷总分:100 得分:100一、单选题 (共 20 道试题,共 40 分)1.创业风险的首要特征是( )。

A.客观存在性B.可识别性C.可测量性D.可控性正确答案:A2.( )是创业过程的起点,是创业的首要环节,也是创业过程的核心。

A.创业机会的识别B.创业机会开发C.管理新创企业D.整合资源和创建新企业正确答案:A3.( )包括争取经销权、做指定供应商、寄生/共生、内部创业、特许经营、网络创业、直销、寿险营销等诸多子模式。

A.借鸡下蛋模式B.白手起家模式C.依附创业模式D.兼职创业模式正确答案:C4.以下不属于家族创业模式特点的是( )。

A.成员关系的伦理化B.企业关系的非确定性C.创业动机的非功利性D.合伙人地位的平等性正确答案:D5.下列不属于克里斯坦森商业模式构成要素的是( )。

A.客户价值主张B.盈利模式C.战略性资产D.关键资源正确答案:C6.下列属于创业资源中的直接资源的是( )。

A.资金资源B.政策资源C.信息资源D.科技资源正确答案:A7.创业机会和商业机会的根本区别在于( )的差异。

A.创意B.利润或价值创造潜力C.识别市场需求D.机会来源正确答案:B8.组织的活动可以分为两种类型,一类是连续不断、周而复始的活动,大家称之为“( )”,如企业日常生产活动;另一类是临时的、独特的、一次性的活动,人们称之为“( )”,如企业的技术改造活动。

A.项目、流程B.流程、运作C.运作、项目D.项目、方案正确答案:C9.根据创业动机的不同,可将创业方式划分为( )。

A.公司创业和家族企业继承创业B.生存型创业和机会型创业C.个人独立创业和合伙创业或团队创业D.新兴创业和传统创业正确答案:B10.下列属于创业资源中的间接资源的是( )。

【奥鹏】[南开大学（本部）]19春学期（1709、1803、1809、1903）《中国近现代史纲要（2015）（尔雅）》在线作业试卷总分:100 得分:100第1题,中共八大指出,中国共产党已经是执政党,面临新的考验,需要反对()。

A、主观主义、民族主义、宗派主义、个人崇拜、任何特权B、主观主义、民族主义、自由主义、个人崇拜、任何特权C、主观主义、官僚主义、宗派主义、个人崇拜、任何特权D、主观主义、官僚主义、自由主义、个人崇拜、任何特权正确答案:C第2题,哪一次会议确定了党在社会主义初级阶段的基本路线?()A、中共十二大B、中共十三大C、中共十四大D、中共十五大正确答案:B第3题,下面关于抗美援朝的表述不正确的一项是()。

A、中国人民志愿军付出了极大的牺牲B、实现了保家卫国的目的C、对中国的经济恢复没有影响D、极大地提高了中国的国际威望正确答案:C第4题,哪位首相指责安倍晋三违反立宪主义应该辞职?()A、村山富春B、菅直人C、鸠山由纪夫D、细川护熙正确答案:B第5题,国民党在哪次会议上制定了《抗战建国纲领》?()A、五届三中全会B、五届五中全会C、临时全国代表大会D、国民参政会正确答案:D第6题,()之后,中日矛盾成为了中国社会的主要矛盾。

A、九一八事变B、长城抗战C、华北事变D、伪满洲国成立后正确答案:C第7题,三元里人民的抗英斗争发生于多少年?()A、1840年B、1841年C、1842年D、1843年正确答案:B第8题,太平天国定都在哪?()A、天津B、北京C、南京D、南昌正确答案:C第9题,按照“三步走”战略,2010年应属于()阶段。

A、解决温饱B、小康C、比较富裕D、富裕正确答案:C第10题,下列关于八七会议的说法不正确的一项是()。

A、清算了陈独秀的右倾机会主义错误B、确定了土地革命和武装起义的方针C、选取了以毛泽东为首的中央领导D、提出枪杆子里面出政权的教训正确答案:C第11题,1945年8月,()代表中国共产党赴重庆参加了国共谈判。

南开19春学期（1503、1509、1603、1609、1703）《会计专业英语》在线作业0答案南开19春学期（1503、1509、1603、1609、1703）《会计专业英语》在线作业一、单选题共20题，40分1、The accounting equation may be expressed as（）AAssets = Equities - LiabilitiesBAssets + Liabilities = Owner's EquityCAssets = Revenues less LiabilitiesDAssets - Liabilities = Owner's Equity本题选择是：？2、Which of the items below is not a business organization form?( ) AentrepreneurshipBproprietorshipCpartnershipDcorporation本题选择是：？ash investments made by the owner to the business are reported on the statement of cash flows in theAfinancing activities sectionBinvesting activities sectionCoperating activities sectionDsupplemental statement本题选择是：？4、What is the type of account and normal balance of Allowance for Doubtful Accounts? AContra asset, credit BAsset, debitCAsset, creditDContra asset, debit本题选择是：？5、If preferred stock has dividends in arrears, the preferred stock must be ( ) AparticipatingBcallableCcumulativeDconvertible本题选择是：？6、A business paid $7,000 to a creditor in payment of an amount owed. The effect of the transaction on the accounting equation was toAincrease one asset, decrease another assetBdecrease an asset, decrease a liabilityCincrease an asset, increase a liabilityDincrease an asset, increase owner's equity本题选择是：？7、On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （）AUncollectible accounts expense for the yearBtotal of the accounts receivables written-off during the year Ctotal estimated uncollectible accounts as of the end of the yearDsum of all accounts that are past due.本题选择是：？8、The debt created by a business when it makes a purchase on account is referred to as anAaccount payableBaccount receivableCassetDexpense payable本题选择是：？9、The income statement is prepared from( )Athe adjusted trial balance.Bthe income statement columns of the work sheet.Ceither the adjusted trial balance or the income statement columns of the work sheet. Dboth the adjusted trial balance and the income statement columns of the work sheet. 本题选择是：？10、The accounting equation may be expressed as( )AAssets = Equities - LiabilitiesBAssets + Liabilities = Owner's EquityCAssets = Revenues less LiabilitiesDAssets - Liabilities = Owner's Equity本题选择是：？11、The business entity concept means thatAthe owner is part of the business entityBan entity is organized according to state or federal statutes Can entity is organized according to the rules set by the FASB Dthe entity is an individual economic unit for which data are recorded, analyzed, and reported本题选择是：？12、The cost method of accounting for stock( )Arecognizes dividends as incomeBis only appropriate as part of a consolidationCrequires the investment be increased by the reported net income of the investee Drequires the investment be decreased by the reported net income of the investee 本题选择是：？1ash equivalents（）Aare illegal in some companyBwill be converted to cash within two yearsCwill be converted to cash within 90 daysDwill be converted to cash within 120 days本题选择是：？14、How is treasury stock shown on the balance sheet?Aas an assetBas a decrease in stockholders' equityCas an increase in stockholders' equityDtreasury stock is not shown on the balance sheet本题选择是：？15、Expenses are reported on the( )Aincome statementBstatement of owner's equityCstatement of cash flowsDbalance sheet本题选择是：？16、The excess of issue price over par of common stock is termed a(n) （）AdiscountBincomeCdeficitDpremium本题选择是：？17、Under which method of cost flows is the inventory assumed to be composed of the most recent costs?Aaverage costBlast-in, first-outCfirst-in, first-outDweighted average本题选择是：？18、When the perpetual inventory system is used, the inventory sold is debited to ( )Asupplies expenseBcost of merchandise soldCmerchandise inventoryDsales本题选择是：？19、Which of the following concepts relates to separating the reporting of business and personal economic transactions?ACost ConceptBUnit of Measure ConceptCBusiness Entity ConceptDObjectivity Concept本题选择是：？20、Stockholders' equity （）Ais usually equal to cash on handBincludes paid-in capital and liabilitiesCincludes retained earnings and paid-in capitalDis shown on the income statement本题选择是：？二、判断题共30题，60分n income statement is a summary of the revenues and expenses of a business as of a specific date.A对B错本题选择是：？2、Primary users of accounting information are accountants.A错误B正确本题选择是：？n income statement is a summary of the revenues and expenses of a business as of a specific date.A错误B正确本题选择是：？4、Under the accrual basis for the accounting period concept, revenues are reported in the income statement in the period in which they are earned.A对B错本题选择是：？5、The double-entry accounting system records each transaction twice.A错误B正确本题选择是：？6、Adjusting entries are needed to ensure that the revenue recognition and matching principles are followed.A对B错本题选择是：？7、The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.A对B错本题选择是：？8、For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.A错误B正确本题选择是：？9、Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.A对B错本题选择是：？10、Bonds are sold at face value when the contract rate is equal to the market rateof interest.A错误B正确本题选择是：？11、Under the perpetual inventory system, when a sale is made, both the sale and cost of merchandise sold are recorded.A对B错本题选择是：？12、The normal balance of the accumulated depreciation account is debit.A对B错本题选择是：？13、Managerial accounting is primarily concerned with the recording and reporting of economic data and activities of an entity for use by owners, creditors, governmental agencies, and the public.A错误B正确本题选择是：？14、Horizontal analysis is used to compare the financial statements of the same company for different periods.A错误B正确本题选择是：？15、The increase side of all accounts is the normal balance.A错误B正确本题选择是：？16、The matching concept supports reporting revenues and related expenses in the same period.A对B错本题选择是：？17、If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.A对B错本题选择是：？18、Revenue is earned only when money is received.A错误B正确本题选择是：？19、In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.B错本题选择是：？20、The adjusted trial balance verifies that total debits equals total credits before the adjusting entries are prepared.A对B错本题选择是：？21、The matching concept requires expenses be recorded in the same period that the related revenue is recorded.B正确本题选择是：？22、The prices of bonds are quoted as a percentage of the bonds' market value.A错误B正确本题选择是：？23、Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.A错误B正确本题选择是：？2ccounting is a service that provides many different users with financial information to make economic decisions.A错误B正确本题选择是：？2ccrued expenses are expenses that have been incurred but not yet paid in cash and there is no original entry.A对B错本题选择是：？26、An account receivable is a claim against a customer arising from a sale on account. A对B错本题选择是：？27、The matching concept requires expenses be recorded in the same period that the related revenue is recorded.B错本题选择是：？28、The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.B错本题选择是：？29、The order of the flow of accounting data is (1) record in the ledger, (2) record in the journal, (3) prepare the financial statements.A对B错本题选择是：？30、All property, plant, and equipment assets are depreciated over time.A对B错本题选择是：？。

南开 21 春《会计职业判断和职业道德》在线作业21 春学期 ( 1709、1803、1809、1903、1909、2003、2022、2103 ) 《会计职业判断和职业道德》在线作业1. 以虚假的语言或者行动蓄意误导，明知故犯地做虚假的关于现在或者过去的报导或者描述，属于 ()。

A.威胁B.贿赂C.勒索D.欺骗答:——D ——2. 会计职业道德所指的爱岗敬业，要求会计人员 ()。

A.做老实人，说老实话，办老实事B.公私分明、不贪不占C.热爱会计工作，安心本职岗位D.端正态度，依法办事答:——C ——3. 以下不属于会计估计的是 ()。

A.固定资产使用寿命的确定B.固定资产净残值的确定C.发出存货成本的计量D.存货可变现净值的确定答:——C ——4. 职业判断的依据或者方法应有一定的稳定性，符合()。

A.一致性原则B.谨慎原则C.合法原则D.诚信原则答:————5. 关于会计行为的道德标准，表述正确的是 ()。

A.具有明显的强制性特征B.体现国家利益C.评价标准主要是会计行为的合法性D.评价标准主要是会计行为的合情性答:————6. F 上市公司 2022 年亏损 500 万元， 2022年通过赢余管理将亏损 130 万元调整为盈利100 万元，其目的是 ()。

A.避免被 STB.希翼获得银行贷款C.希翼证监会放松监管D.希翼投资者树立信心答:————7. 会计职业道德所指的廉洁自律，要求会计人员 ()。

A.做老实人，说老实话，办老实事B.公私分明、不贪不占C.热爱会计工作，安心本职岗位D.端正态度，依法办事答:————8. 以下属于真实赢余管理的手段是 ()。

A.固定资产折旧年限的变更B.坏账准备计提的会计政策变更C.存货跌价准备计提的会计政策变更D.非流动资产的处置时点的改变答:————9. 会计职业道德所指的诚实守信，要求会计人员 ()。

A.做老实人，说老实话，办老实事B.公私分明、不贪不占C.热爱会计工作，安心本职岗位D.端正态度，依法办事答:————10. 关于赢余管理的以下说法中，错误的是()。