【单选题】【消耗次数：1】
下列关于《公允价值计量》准则中的有关市场参与者的说法中，不正确的是（ ）。
①
企业以公允价值计量相关资产或负债，应当采用市场参与者在对该资产或负债定价时为实现其经济利益最大化所使用的假设
②
市场参与者应当熟悉情况，能够根据可取得的信息对相关资产或负债以及交易具备合理认知
③
市场参与者可能存在《企业会计准则第36号——关联方披露》所述的关联方关系
④
市场参与者应当有能力并自愿进行相关资产或负债的交易
参考答案：
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相关题目
【多选题】
市场参与者的特征有（）。
①
市场参与者应当相互独立，不存在《企业会计准则第36号——关联方披露》所述的关联方关系
②
市场参与者应当熟悉情况，能够根据可取得的信息对相关资产或负债以及交易具备合理认知
③
市场参与者应当有能力并自愿进行相关资产或负债的交易
④
市场参与者只包括买方不包括卖方
【单选题】
企业以公允价值计量非金融资产，应当考虑市场参与者将该资产用于最佳用途产生经济利益的能力，下列关于最佳用途的说法不正确的是（ ）。
①
指市场参与者实现一项非金融资产或其所属的资产和负债组合的价值最大化时该非金融资产的用途
②
企业对非金融资产的现行用途就是其最佳用途
③
确定非金融资产的最佳用途，应当考虑法律上是否允许、实物上是否可能以及财务上是否可行等因素
④
企业应当从市场参与者的角度确定非金融资产的最佳用途
【多选题】
企业以公允价值计量相关资产或负债，应当考虑该资产或负债所具有的特征，这些特征有（）。
①
资产所在位置
②
资产新旧程度
③
资产使用功能
④
出售资产的限制
⑤
交易费用
随机题目
【单选题】
佝偻病的发生是由于缺乏（ ）．
①
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②
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③
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④
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【单选题】
下列哪种方式是幼儿老师与家长谈话交往时较好的方式（ ）。
①
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谈话时不涉及别的孩子，以平等的身份采用日常用语与家长交谈
②
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只是向家长报告孩子的优点，让家长高兴
③
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对存在问题的孩子，向家长指出他们的教育观有问题
④
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只是向家长谈幼儿的问题，要家长注意或配合教育孩子
【单选题】
阳光中的紫外线照射到皮肤上可生成( )。
①
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②
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③
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④
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