多项选择题

下列关于取得长期股权投资的会计处理中，正确的有（ ）。

A.企业合并时与发行债券相关的交易费用，应计入所发行债券的初始计量金额
B.非同一控制下一次性交易实现的企业合并，长期股权投资的初始投资成本以付出对价的公允价值为基础确定
C.企业合并时与发行权益性证券相关的交易费用，在权益性证券发行溢价不足以抵减时，应当冲减被合并方的资本公积
D.同一控制下企业合并，合并方发生的评估咨询费等应计入当期管理费用
E.以发行权益性证券直接取得长期股权投资的，应当按照发行的权益性证券的公允价值作为初始投资成本
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1-5题：阅读短文，根据短文内容从 A、B、C 三个选项中选出一个正确答案。（共计 20 分，每小 题 4 分） To minimize traffic jams in the city centre and on major roads out of Sydney, the City’s highway department will not agree to road closures scheduled for weekdays or Saturdays. On minor roads outside the city centre, weekdays and Saturdays may be considered. You must apply for approval to do roadwork and other road-related activities, tree cutting and use of very large construction machinery, ladders etc. Please note that approval is needed if you plan to block the road or footpath. Applications to have a road closed to traffic must be completed and sent to the Department’s Traffic Calming Committee at least a month before the scheduled date. Roads can be closed partially or fully, depending on your requirements. Partial road closures are only allowed in light traffic areas where there will be at least 1 lane for traffic with extra traffic control measures to make sure 2-way traffic can continue to run for the duration of the work. Any change of traffic flow will require the proposal to be treated as a full road closure. For further information about a partial road closure, please refer to Contacts. If you are organizing a parade, march or other type of street-based event, approval is also required and we recommend you choose one of our 4 preferred routes. Choosing an existing route reduces the amount of planning you will need to do. 1. As a rule, Sydney’s highway department will agree to road closures in the city centre scheduled for _____. A. weekdays B. Saturdays C. Sundays 2. If you want a road closed to traffic, you must complete your applications and send them to the relevant committee at least______ before the scheduled date. A. a week B. 30 days C. two months 3. Partial of full road closures are decided by ____ . A. the requirements from applicants B. the traffic flow C. the road conditions 4. Which is NOT the condition for partial road closures according to the passage? A.In light traffic areas. B.On workdays. C.There will be at least 1 lane for traffic during the work. 5. Which is the best title of this passage? A. Road Closure Procedures in Sydney B. Road Conditions in Sydney C. Road Management in Sydney （分值：20.00分)
多项选择题
下列关于每股收益无差别点的说法，正确的有（ ）。
A.每股收益无差别点是指每股收益不受融资方式影响的销售水平
B.企业预计销售额高于每股收益无差别点销售额的情况下，此时应该选择权益融资的方式
C.企业预计息税前利润高于每股收益无差别点息税前利润的情况下，此时应该选择负债融资的方式
D.在每股收益无差别点上，无论是采用债权筹资方案还是股权筹资方案，每股收益都是相等的
E.企业预计息税前利润低于每股收益无差别点息税前利润的情况下，此时应该选择负债融资的方式
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