【判断题】【消耗次数:1】
固定资产减值损失一经确认,在以后会计期间不得转回。
正确
错误
参考答案:
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相关题目
【单选题】 下列项目中资产减值损失一经确认,在以后会计期间不得转回的是( )。
①  存货跌价准备
②  无形资产
③  持有至到期投资
④  采用成本法核算的长期股权投资
【判断题】 资产减值损失一经确认,在以后期间不得转回。
①  正确
②  错误
【多选题】 下列各项中其减值损失一经确认,在以后的会计期间不得转回的有( )。
①  长期股权投资
②  可供出售金融资产
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【判断题】 企业持有的以成本模式计量的投资性房地产发生减值的,减值损失一经确认,即使以后期间价值得以回升,也不得转回。(  )
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【判断题】 固定资产折旧的方法,一经确定,不得随意变更。(  )
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①  正确
②  错误
【判断题】 (判断)固定资产的自动编码方式只能一种,一经设定,该自动编码方式不得修改。
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【判断题】 资产减值损失确认后,减值资产的折旧或者摊销费用应当在未来期间作相应调整。(   )
①  正确
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