【判断题】【消耗次数:1】
企业摊销利息调整金额,可能导致债权投资的账面余额逐期减少,也可能导致债权投资的账面余额逐期增加。
正确
错误
参考答案:
复制
纠错
相关题目
【判断题】 如果债权投资的初始入账金额低于其面值,则利息调整的摊销会导致债权投资账面余额逐期减少。
①  正确
②  错误
【判断题】 如果债权投资的初始入账金额高于其面值,则利息调整的摊销会导致债权投资账面余额逐期增加。
①  正确
②  错误
【判断题】 “利息调整”是指债权投资的初始入账金额与其面值之间的差额。
①  正确
②  错误
【判断题】 长期借款科目的期末账面余额不仅反映企业尚未支付的各种长期借款的本金,还可能有利息调整、应计利息。(  )
①  正确
②  错误
【判断题】 “长期债权投资”科目期末借方余额,反映高等学校持有的长期债权投资的价值。(  )
① 
② 
【单选题】 企业发行的应付债券的利息调整金额,每期摊销时可能计入的账户有(  )。   
①  在建工程  
②  长期待摊费用
③  财务费用
④  应收利息
【单选题】 企业发行的应付债券的利息调整金额,每期摊销时可能计入的账户有(  )。
①  在建工程  
②  长期待摊费用
③  财务费用
④  应收利息
【判断题】 未达账项也可能会导致银行存款余额调节表调节后的余额不相等。(  )
① 
② 
【判断题】 投资企业对长期股权投资采用成本法核算,投资企业于投资当年分得的上年利润或现金股利,应冲减长期股权投资账面余额。( )
①  正确
②  错误
【判断题】 企业通过债务重组取得的长期股权投资,应当以放弃债权的账面价值为基础确定受让股权的初始投资成本。
①  正确
②  错误
随机题目
【单选题】 Of course, most immigrants did not get rich overnight, but the ____ of them were eventually able to improve upon their former standard of living.
①  maximum
②  minority
③  majority
④  minimum
【单选题】 China is ____ in natural resources.
①  excessive
②  adequate
③  rich
④  enough
【单选题】 Mr. Robinson knew that the most trivial chore could prove to be a ____ if approached with enthusiasm.
①  prize
②  reward
③  refund
④  bonus
【单选题】 When Ann broke the dish she tried to put the ____ back together.
①  fragments
②  pieces
③  bits
④  slices
【单选题】 I really do not know whether we can succeed, so do not expect ____.
①  too much of us
②  us too much
③  of us too much
④  us of too much
【单选题】 Frank almost never received any education, ____?
①  would he
②  did he
③  didn’t he
④  wouldn’t he
【单选题】 The teeth are ____, but they look very natural.
①  false
②  correct
③  fake
④  unnatural
【单选题】 You should know better than ____ your little sister at home by herself.
①  to leave
②  leaving
③  to have left
④  left
【单选题】 There _____ a basketball match between Class One and Class Three this afternoon.
①  is going to be
②  will have
③  are going to be
④  is going to have
【单选题】 A well written composition ____ good choice of words and clear organization among other things.
①  calls for
②  calls on
③  calls up
④  calls off