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【多选题】
投资方因追加投资等原因能够对非同一控制下的被投资单位实施控制的,假定不构成“一揽子交易”,企业 个别报表下列会计处理中正确的有( )。
A.
由公允价值计量转换为长期股权投资成本法的,应当按照原持有的股权投资公允价值加上 新增投资成本之和作为改按成本法核算的初始投资成本
B.
由公允价值计量转换为长期股权投资成本法的,购买日之前持有的股权投资按照金融工具 确认和计量准则的有关规定进行会计处理的,原累计计入其他综合收益的公允价值变动应当 在处置股权时转入当期损益
C.
由权益法转换为长期股权投资成本法的,应当按照原持有的股权投资账面价值加上新增投 资成本之和作为改按成本法核算的初始投资成本
D.
由权益法转换为长期股权投资成本法的,购买日之前持有的股权投资确认的可以转损益的 其他综合收益应当在购买日转入个别报表当期损益
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参考答案:
举一反三
【单选题】What does the woman suggest the man do?
A.
Attend one of the special workshops
B.
Register for a class that she teaches
C.
Read an article about time management
D.
Look at the list of available tutors
【单选题】The beautiful park, _____ with thick trees, is much larger than what it used to be. [     ]
A.
which surrounds
B.
surrounded
C.
surrounding
D.
having surrounded
【单选题】长期服用磺胺类药物应同服
A.
NaCL
B.
Na 2 CO 3
C.
NaHCO 3
D.
NH 4 HCO 3
【单选题】What does the author suggest working women with families do?
A.
Attend cooking lessons with your family.
B.
Help your family to learn to prepare food for themselves.
C.
Encourage your family to have fun while you are away.
D.
Prepare simple meals for your family before the trip.
【单选题】What does the author suggest working women with families do?
A.
Attend cooking lessons with your family.
B.
Prepare simple meals for your family before a trip.
C.
Encourage your family to have fun while you are away.
D.
Help your family to learn to prepare food for themselves.
【单选题】What school does the woman attend?
A.
A vocational school.
B.
A health school.
C.
A high school.
D.
A public school.
【简答题】简述片内 RAM 中包含哪些可位寻址单元?
【简答题】How thick is the book? More than ___________________.
【单选题】Pilots flying at the height of more than 2,100 meters saw a thick black column of ash and steam shooting up into the air from the crater.
A.
Right
B.
Wrong
C.
Not mentioned
【单选题】长期服用磺胺类药物应同服
A.
NaCl
B.
NaCO3
C.
NaHCO3
D.
NH4HCO3
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