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【单选题】
甲公司以一项固定资产与乙公司的一项长期股权投资进行资产置换，假定该项交换具有商业实质且换入或换出资产的公允价值能够可靠地计量。具体资料如下： （1）甲公司换出：固定资产（2009年初购入的生产设备）原值为180万元，已计提折旧27万元，公允价值为162万元，含税公允价值为189.54万元；支付固定资产清理费用3万元； （2）乙公司换出：长期股权投资，账面余额为171万元，已计提减值准备36万元，公允价值为210万元； （3）甲公司另向乙公司支付银行存款20.46万元（支付补价48万元、收取增值税销项税额27.54万元）。 要求： 根据上述资料，不考虑其他因素，回答下列问题。 下列各项关于甲公司上述交易会计处理的表述中，不正确的是（）
A.
换入长期股权投资的入账价值以换出固定资产的公允价值为基础计算确定
B.
换出固定资产的12万元
C.
换出固定资产作为出售处理并计缴增值税
D.
支付的补价计入长期股权投资的成本
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参考答案：
举一反三
【判断题】大数据技术能够代替人类价值判断和逻辑思考。()
A.
正确
B.
错误
查看完整题目与答案
【简答题】Some information, such as that on personal Web sites and some blogs, is merely a regular person’s opinions—and those opinions aren’t always well-informed. And you never know who is sitting behind the ...
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【简答题】Junk food is everywhere. We’re eating too much of it. Most of us know what we’re doing and yet we do it anyway. So here’s a suggestion offered by two researchers at the Rand Corporation: Why not take ...
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【多选题】按照货币资金不相容岗位相互分离的要求,出纳人员不得兼任下列( )工作。
A.
总账登记和收入、支出、费用、债权债务账目的登记工作
B.
货币资金的稽核工作
C.
会计档案保管人员相分离
D.
现金的清查盘点人员
查看完整题目与答案
【多选题】按照货币资金不相容岗位相互分离的要求，出纳人员不得兼任下列( )工作。
A.
总账登记和收入、支出、费用、债权债务账目的登记工作word文档可自由复制编辑
B.
货币资金的稽核工作
C.
会计档案保管人员相分离
D.
现金的清查盘点人员
查看完整题目与答案
【判断题】To answer the question “What’s your view on the job?”, you can give 2 or 3 pieces of information you know about the company, products and services, brand, management, history and culture.
A.
正确
B.
错误
查看完整题目与答案
【简答题】For most students , writing more clearly and persuasively presents a great challenge. 1 Few of them , though , focus on filling their essays with necessary information and details , let alone organizi...
查看完整题目与答案
【简答题】(1)It’s important and necessary for a tour guide to make a preparation for interpreting the scenic spots to the tourists and know how to interpret the relevant information to them.
查看完整题目与答案
【判断题】Some information, such as that on personal Web sites and some blogs, is merely a regular person’s opinions—and those opinions aren’t always well-informed. And you never know who is sitting behind the ...
A.
正确
B.
错误
查看完整题目与答案
【简答题】Some information, such as that on personal Web sites and some blogs, is merely a regular person’s opinions—and those opinions aren’t always well-informed. And you never know who is sitting behind the ...
查看完整题目与答案
相关题目：
【判断题】大数据技术能够代替人类价值判断和逻辑思考。()
A.
正确
B.
错误
查看完整题目与答案
【简答题】Some information, such as that on personal Web sites and some blogs, is merely a regular person’s opinions—and those opinions aren’t always well-informed. And you never know who is sitting behind the ...
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【简答题】Junk food is everywhere. We’re eating too much of it. Most of us know what we’re doing and yet we do it anyway. So here’s a suggestion offered by two researchers at the Rand Corporation: Why not take ...
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【多选题】按照货币资金不相容岗位相互分离的要求,出纳人员不得兼任下列( )工作。
A.
总账登记和收入、支出、费用、债权债务账目的登记工作
B.
货币资金的稽核工作
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会计档案保管人员相分离
D.
现金的清查盘点人员
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【多选题】按照货币资金不相容岗位相互分离的要求，出纳人员不得兼任下列( )工作。
A.
总账登记和收入、支出、费用、债权债务账目的登记工作word文档可自由复制编辑
B.
货币资金的稽核工作
C.
会计档案保管人员相分离
D.
现金的清查盘点人员
查看完整题目与答案
【判断题】To answer the question “What’s your view on the job?”, you can give 2 or 3 pieces of information you know about the company, products and services, brand, management, history and culture.
A.
正确
B.
错误
查看完整题目与答案
【简答题】For most students , writing more clearly and persuasively presents a great challenge. 1 Few of them , though , focus on filling their essays with necessary information and details , let alone organizi...
查看完整题目与答案
【简答题】(1)It’s important and necessary for a tour guide to make a preparation for interpreting the scenic spots to the tourists and know how to interpret the relevant information to them.
查看完整题目与答案
【判断题】Some information, such as that on personal Web sites and some blogs, is merely a regular person’s opinions—and those opinions aren’t always well-informed. And you never know who is sitting behind the ...
A.
正确
B.
错误
查看完整题目与答案
【简答题】Some information, such as that on personal Web sites and some blogs, is merely a regular person’s opinions—and those opinions aren’t always well-informed. And you never know who is sitting behind the ...
查看完整题目与答案
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