【简答题】【消耗次数:1】
Direction: Fill in the blanks with the words given below. Change the form if necessary.[integrity; conscience; yield; appoint; assure; ensure; demonstrate; clarify; preserve; scarce]6. The general managers letter, which give him credit,[填空1]his promotion.
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随机题目
【多选题】 下列关于采用成本模式计量的投资性房地产的表述中,不正确的有(  )。
①  如果是建筑物,应自取得该投资性房地产的当月开始计提折旧
②  如果是建筑物,应自取得该投资性房地产的次月开始计提折旧
③  如果是土地使用权,应自取得该投资性房地产的当月开始摊销
④  如果是土地使用权,应自取得该投资性房地产的次月开始摊销
【判断题】 企业将某项房地产部分用于出租、部分自用,如果出租部分能单独计量和出售,企业应将该项房地产整体确认为投资性房地产。(  )
① 
② 
【判断题】 企业将某项房地产部分用于出租,部分自用,如果出租部分能单独计量和出售,企业应将该项房地产整体确认为投资性房地产。(  )
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② 
【判断题】 投资性房地产采用公允价值模式进行后续计量的,不需计提折旧或摊销,但应于每期期末进行减值测试,如果可收回金额小于账面价值,应计提减值准备。(  )
① 
② 
【判断题】 对投资性房地产进行改扩建等再开发,且将来仍将作为投资性房地产的,在改扩建时,应该将该投资性房地产转入“在建工程”科目。(  )
① 
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【判断题】 公允价值模式计量的投资性房地产转为存货,公允价值与账面价值之间的贷方差额应记入“资本公积”科目。(  )
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【判断题】 企业出售投资性房地产产生的净损益,属于直接计入利润的利得和损失。(  )
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【判断题】 已采用成本模式计量的投资性房地产,不得从成本模式转为公允价值模式。(  )
① 
② 
【判断题】 企业出租的建筑物或土地使用权,只有能够单独计量和出售的才能确认为投资性房地产。(  )
① 
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【判断题】 处置采用成本模式计量的投资性房地产时,与处置固定资产和无形资产的核算方法相同,其处置损益均计入营业外收入或营业外支出。(  )
① 
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