2×18年12月31日，A公司对一条存在减值迹象的生产线进行减值测试。该生产线由X、Y、Z三台设备组成，被认定为一个资产组;X、Y、Z三台设备的账面价值分别为180万元、90万元、30万元。减值测试表明，X设备的公允价值减去处置费用后的净额为130万元，Y和Z设备无法合理估计其公允价值减去处置费用后的净额以及未来现金流量的现值;该生产线的可收回金额为200万元。不考虑其他因素，X设备应分摊的减值损失为(　)万元。 A. 60　　　 B. 50　　　 C. 70　　　 D. 0

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  B.甲行政机关认为需要停止执行的

  C.王某认为需要停止执行，向甲行政机关申请的

  D.王某申请停止执行的

  E.王某申请停止执行，行政复议机关认为其要求合理，决定停止执行的

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• 2Honey and Mumford classified four different learning styles.Which of the following statements accura

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• 3Which TWO of the following are examples of 'on the job' training? A.Formal training courses B.Ment

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• 6债务重组日指债务重组完成日，即债务人履行协议或法院裁定，将相关资产转让给债权人、将债务转为资本或修改后的

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• 7债务重组以组合方式进行的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价

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• 8债务人以将债务转为资本的方式进行债务重组时，债权人在债务重组日，应当将享有股份的面值确认为对债务人的投资

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• 9下列有关税务代理基本特征表述正确的有(?)。 A.税务代理人必须是经批准的具有税务代理执业资格的税务师和

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• 10The consolidated statements of profit or loss for the Pirlo group for the years ended 31 December 20

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