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【单选题】
ABC公司于2010年11月利用专门借款资金开工兴建一项固定资产。2011年3月1日,固定资产建造工程由于资金周转发生困难而停工。公司预计在2个月内即可获得补充专门借款,解决资金周转问题,工程可以重新施工。后来的事实发展表明,公司直至2011年6月15日才获得补充专门借款,工程才重新开工。则下列中期会计处理方法中不正确的是( )。
A.
在编制第1季度财务报告时,没有中断借款费用的资本化,将3月份发生的借款费用继续资本化,计入在建工程成本
B.
在第2季度内将4月1日至6月15日之间所发生的与购建固定资产有关的借款费用将继续资本化,计入在建工程成本
C.
在编制第2季度财务报告时,4月1日至6月15日之间发生的借款费用应当费用化,2季度的损益,而且,上一季度已经资本化的3月份借款费用也应当费用化,调减在建工程成本,调增财务费用
D.
企业还应当根据中期财务报告准则的规定,在其第2季度财务报告附注中披露涉及会计估计变更事项
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举一反三
【判断题】花艺设计,是用各种含义不同的花材变化组合而成的,是抽象的,具有象征意义。
A.
正确
B.
错误
【单选题】An office tower on Miller Street in Manchester is completely covered in solar panels. They are used to create some of the energy used by the insurance company inside.When the tower was first ____(1) i...
A.
necessarily
B.
scale
C.
collection
D.
eventually
E.
constructed
F.
consulted
G.
undertaken
【多选题】关于血浆凝固酶,下列哪些是正确的
A.
绝大多数致病性葡萄球菌菌株可产生
B.
可阻止吞噬细胞对细菌的吞噬和杀灭
C.
与感染易于局限化有关
D.
能保护细菌免受血清中杀菌物质的作用
E.
是鉴别葡萄球菌有无致病性的重要指标
【单选题】An office tower on Miller Street in Manchester is completely covered in solar panels. They are used to create some of the energy used by the insurance company inside.When the tower was first ____(1) i...
A.
necessarily
B.
scale
C.
collection
D.
eventually
E.
constructed
F.
consulted
G.
undertaken
【单选题】An office tower on Miller Street in Manchester is completely covered in solar panels. They are used to create some of the energy used by the insurance company inside.When the tower was first ____(1) i...
A.
necessarily
B.
scale
C.
collection
D.
eventually
E.
constructed
F.
consulted
G.
undertaken
【单选题】An office tower on Miller Street in Manchester is completely covered in solar panels. They are used to create some of the energy used by the insurance company inside.When the tower was first ____(1) i...
A.
necessarily
B.
scale
C.
collection
D.
eventually
E.
constructed
F.
consulted
G.
undertaken
【简答题】A.cheaper B.cleaner C.collection D.competed E.constructed F.consulted G.dimension H.discovered I.ually J.height K.necessarily L.production M.range N.sc...
【单选题】An office tower on Miller Street in Manchester is completely covered in solar panels. They are used to create some of the energy used by the insurance company inside.When the tower was first ____(1) i...
A.
necessarily
B.
scale
C.
collection
D.
eventually
E.
constructed
F.
consulted
G.
undertaken
【多选题】关于血浆凝固酶,下列哪些是正确的
A.
与感染易于局限化有关
B.
绝大多数金黄色葡萄球菌可产生
C.
是鉴别葡萄球菌有无致病性的重要指标
D.
可减少吞噬细胞对细菌的吞噬
【判断题】构建和谐社会需要每一个社会成员具有法律意识和诚信意识,勇于承担社会责任和使命。A. 对 B. 错
A.
正确
B.
错误
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