Which of the following statements about the treatment of leases on the lessor’s financial statements is least accurate?

A.If the present value of the payments on a finance lease is greater than the carrying value of the asset, the lease is a sales-type lease on the books of the lessor.

B.In a direct financing lease, the lessor recognizes gross profit at the lease inception, while in a sales-type lease it does not.

C.To be a finance lease for the lessor, collectability must be reasonably certain and the lessor must have substantially completed performance.

Which of the following statements about the financial statements of limited liability companies are correct according to International Financial Reporting Standards? 1 In preparing a statement of cash flows, either the direct or the indirect method may be used. Both lead to the same figure for net cash from operating activities. 2 Loan notes can be classified as current or non-current liabilities. 3 Financial statements must disclose a company's total expense for depreciation, if material. 4 A company must disclose by note details of all adjusting events allowed for in the financial statements.

A、1, 2 and 3 only

B、2 and 4 only

C、3 and 4 only

D、All four items

According to the first paragraph, which of the following statements about the theory or evolution is true?

A．Government entities support AIBS's effort to defend the theory of evolution.

B．School boards oppose AIBS's effort to defend the theory of evolution.

C．AIBS and school boards advocate the teaching of the theory of evolution.

D．The theory of evolution and that of creationism co-exist peacefully in schools.

Which of the following statements about the transfer of shares in a limited liability company does NOT conform with the Company Law?

A.The articles of association may stipulate conditions of the transfer which are different from those of the law

B.Where a shareholder intends to transfer their shares to a third party, the consent of three-quarters of all the shareholders must be secured

C.Under equal conditions, the other shareholders shall have priority to purchase the shares to be transferred

D.Where a people’s court transfers shares under the compulsory enforcement procedure, it shall issue a notice to all other shareholders and the company

Which of the following statements about the Tower is Not True?

A．Despite its iron structure, the tower is light in weight.

B．The tower is strong against the wind.

C．On August 25, 1944, two Parisians hoisted the French national flag on top of the tower in risk of their lives.

D．The German invaders destroye4~ the elevators of the Tower during World War Ⅱ.

According to the passage, which of the following statements about the two-category hypothesis is likely to be true?

A．It is promising because it explains the presence of true bacteria-like organisms such as organelles in eukaryotic cells.

B．It is promising because it explains why eukaryotic cells, unlike prokaryotic cells, tend to form. multicellular organisms.

C．It is flawed because it fails to account for the great variety among eukaryotic organisms.

D．It is flawed because it fails to account for the similarity between prokaryotes and eukaryotes.

E．It is flawed because it fails to recognize an important distinction among prokaryotes.

Which of the following statements about the term "folk song" is supported by the passage?

A．It has been used for several centuries.

B．The International Folk Music Council invented it.

C．It is considered to be out-of-date.

D．There is disagreement about its meaning.

According to the passage, which of the following statements about the Tuskegee Airmen is TRUE?

A．In World War II,they never lost a bomber to enemy fire.

B．They were the first group of black soldiers ever trained by the ground troops.

C．They were not subjected to racial discrimination in the army.

D．They were already soldiers in the ground troops before their training at Tuskegee began.

Which of the following statements about the Taylor Bridge Fire is NOT true?

A．The fire started in Monday afternoon.

B．The fire originated in the state of Colorado.

C．The fire has led to the evacuation of about 900 people.

D．The fire has caused no injuries so far.

Which of the following statements about the real poet is NOT true?

A．He is no more a master of words than an ordinary person.

B．He can convey his ideas in words which sing like music.

C．He can move men to tears.

D．His style. is always charming.