长期股权投资采用权益法核算，下列事项中不会影响股权投资账面价值的是（）。_财务与会计实务_全学科试题题库

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长期股权投资采用权益法核算，下列事项中不会影响股权投资账面价值的是（）。
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[<center><strong>The packing</strong></center] The function of packing mainly shows as follows : packing can be used to protect the goods and keep them as good and complete as they are shipped in the circulation field; packing makes it convenient for stoiing, taking care of, transporting, loading, unloading the goods;strong packing can prevent the goods from being stolen and damaged; reasonable packing can lessen shipping space and save freight. Marketing packing makes it convenient for consumers to select, carry, or use the goods. Marketing packing can also beautify the commodity, attract consumers, expand sales and increase the gains on foreign exchange. In addition to all those mentioned above, packing of the goods, in a sense,incarnates the level of a country's economic construction, science and technology, culture and art, etc. In order to satisfy the rapid development of our foreign trade,we should grasp the latest achievement of packing science, do well in our export trade, and try to make our packing more scientific, economical, strong, merchantable, and pleasing to the eyes, and do our utmost to increase the foreign exchange eamings. So the following points should be complied with. We should greatly strengthen the research into packing materials, packing contains and packing methods, in which we should not only attach importance to many years' experience in our packing work but also earnestly study the advanced experience of foreign countries, and start from the reality of our country to continuously improve our commodity packing work. We should carefully study the packing characteristics, developing tendency and relative packing regulations and decrees in intemational markets so as to make the packing of our export commodity adapted to marketing requirements and consumption habits. Especially we should pay close attention to the needs for our packaging decorations of the goods in foreign supermarkets, and the reasonable stipulations on packing of import countries , thus increasing our commodity sales. We should strengthen the study of the design for packaging decorations, improve packing techniques, blaze new trails, and continuously increase the artistic level of packing. We should realize the standardization of our exporting commodity packing and unification of materials, specifications, capacities, standards and sealing methods, only in this way can it be easy to measure,identify,load,unload and transport the goods, so as to promote the smooth fulfillment of business. On possible conditions, we should properly make acquisition of advanced technology from abroad to help produce the high level and advanced packing materials which we can not make by our technology process,in order to meet the requirements of the international market for high level packaging materials. Specifically speaking, we should study the packing from both protective and promotional aspects. This kind of product production needed in one market may differ from that needed elsewhere. A hot, humid climate probably requires a package different from that needed in a cooler, drier area. The kind of transportation and ways of handling the product can also dictate package differences. Stronger protection must be built into package if it will be subjected to bad roads, long distances and frequent or rough handling. Long and slow distribution channels also increase the demands on the package. If one market has a three-month cycle of production to final consumption and another market has a six-month cycle , the latter market probably will require a more durable and expensive package. This is especially true if the market with a slow distribution cycle also has bad transportation and other conditions punishing to packages, as is frequently the case. For the reason the poorer countries may require more expensive packaging in spite of' their lower purchasing power. In addition to these conditions within the channel,the way the final buyer uses the product will also affect the package. If the buyer has a slow usage rate and lacks appropriate storage facilities,the demands on the package are increased. Promotional aspects of packaging, those attributes which help persuade channel members to handle the product and consumers to buy it, often vary among markets, too. Channel members want minimum breakage and theft , plus ease of handling. The retailer is concemed about shelf storage and display. A country with a large number of very small retail outlets may want a package different from the one desired by a country where self- service supermarkets are popular. Because of shopping habit and retail structure, most of the detergent sold in France , Germany , and Spain is packed in three-and-one-half kilogram round drum. Questions for reading :

岩土工程地质勘察划分三个等级的依据是场地的（）。

下列各句属于借喻的是（）。

微信作为一种新的即时通讯平台，以其优质快捷的交流方式给人们带来了便利，但同时微信垃圾广告、微信诈骗等现象也随之产生。针对上述现象，下列建议正确的是（）

某机电安装公司承接一项炼油厂的塔体群安装工程，工程内容包括：各类塔体就位、各类管道、自动控制和绝热工程等。其中最高塔体为42m，最重塔体102t。合同工期为三个月，合同约定：如果合同工期违约一天罚款10000元，如每提前一天奖励5000元。安装公司项目部对塔体群安装工程内容进行分析，认为工程重点应是各类塔体吊装就位，为此制订了两套塔体吊装方案。第一套方案采用桅杆起重机吊装，经测算施工时间需要50天，劳动力日平均30人，预算日平均工资50元，机械台班费需20万元，其他费用25000元，另外需要新购置钢丝绳和索具费用30000元；工程可能会延期2天。第二套方案采用两台100t汽车起重机双机抬吊，但需要市场租赁，其租赁费10000元/（日·台），经测算现场汽车起重机共需16天，但人工费可降低70%，其他费用可降低30%，工程可能提前8天完成。项目部还注重绝热工程的质量控制，在塔体绝热工程施工前，进行粘贴法施工的技术交底。写出桅杆起重机与汽车起重机的特点和适用范围。

一般财产抵押，抵押权实现的方式有变卖和拍卖两种方式。()

某产妇，22岁，G1P0，孕34周，产前经过顺利，因夫妻同房后腹痛半天，阴道少量出血来院急诊，检查：贫血貌，血压14/10kPa（105/75mmHg），心率112次／分，子宫较孕月大，宫高32cm，子宫张力大，放松差并有轻压痛，胎位胎心不清，血红蛋白70g/L。最能协助诊断的病史或体检为哪一项（）。

“Ω”形补偿器安装前预拉（压）量的允许偏差为（）。