【判断题】【消耗次数：1】
如果某资产组在计算可收回金额时考虑了某项负债的金额，则该资产组在计算账面价值时也应考虑这部分负债的金额。（ ）
①
正确
②
错误
参考答案：
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相关题目
【判断题】
资产组在处置时如要求购买者承担一项负债，该负债金额已经确认并计入相关资产账面价值，在确定资产组的账面价值及其预计未来现金流量的现值时，不应当将已确认的负债金额从中扣除。（ ）
①
对
②
错
【多选题】
在判断资产是否减值时，下列各项中，应计入资产组账面价值的有（ ）。
①
可直接归属于资产组与可以合理和一致的分摊至资产组的资产账面价值
②
已确认的负债的账面价值
③
对资产组可收回金额的确定，起决定性作用的负债的账面价值
④
可以合理和一致的分摊至资产组的资产的公允价值
【单选题】
企业所持有的无形资产的账面价值高于其可收回金额的，其差额应确认为无形资产减值，贷记（）账户。
①
“无形资产”
②
“其他业务收入”
③
“无形资产减值准备”
④
“累计摊销”
【单选题】
下列关于可收回金额的确定的，说法正确的是（）。
①
应根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量现值两者中的较低者确定
②
应根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量现值两者中的较高者确定
③
应根据资产的公允价值减去处置费用后的净额与资产的可变现净值两者中的较高者确定
④
应根据资产的公允价值减去处置费用后的净额与资产的可变现净值两者中的较低者确定
【单选题】
（ ）是指企业收回资产账面价值的过程中，计算应纳税所得额时按照税法规定可以自应税经济利益中抵扣的金额。
①
收入的计税基础
②
资产的计税基础
③
负债的计税基础
④
支出的计税基础
【简答题】
如果一项经济业务发生，涉及一项资产项目及一项负债项目，如果资产项目金额增加，则负债项目金额必定[填空]，且金额相等。
【单选题】
企业的股权（权益）投资当有确凿证据表明已形成资产损失时，应扣除责任人和保险赔款、变价收入或可收回金额后，再确认发生的资产损失。可收回金额一律暂定为账面余额的（ ）。
①
10%
②
15%
③
12%
④
5%
随机题目
【单选题】
A: Hi, my name is Lin Xiaoyan. Its nice to meet you. B: Im Jack. [填空]
①
You know?
②
How are you, Lin Xiaoyan?
③
Its pleasure to meet you, Lin Xiaoyan.
④
Youre busy, arent you?
【单选题】
A: Well, its time for us to go. B: [填空].
①
Nice to meet you
②
Have a nice day
③
I wish you a pleasant journey
④
I hope you will soon feel better
【单选题】
A: I need to buy a wedding gift for Jane. B: Should we stop at the shopping center? A: [填空]. The weddings not until next week, but I wont have time later to get them anything.
①
Wont be necessary
②
Its your call
③
I suppose so
④
If you insist
【单选题】
A: Its a long journey. You look tired. [填空]? B: Yes. Could you take that suitcase, please? A: Sure.
①
Wheres your luggage
②
How can I help you
③
Do you mind my help
④
May I help you with anything
【单选题】
A: Are you ready for the test tomorrow? B: [填空] A: Come on, I am sure you will do well.
①
Why do you ask?
②
No. Im afraid not.
③
Sure, no problem.
④
What about you?
【单选题】
A: Do I have the pleasure to buy you a drink? B:[填空].
①
Its your pleasure
②
Its very kind of you
③
Youre too nice to me
④
You spend money again
【单选题】
A:Happy birthday! Heres a gift for you. B: [填空].
①
Thats good. How much is it?
②
Wow, it is great! Thank you.
③
It must be very expensive.
④
You shouldnt have bought it.
【单选题】
A: Are you following me? B: [填空]
①
Can you walk slowly, please?
②
Let me think of it.
③
Im afraid not.
④
Who knows?
【单选题】
A: This meal is on me. [填空]. B: Thanks, but isnt it my turn to treat you?
①
Its none of your business
②
Ill treat you
③
My pleasure
④
I invite you
【单选题】
A: If things go on like this, we shall destroy ourselves. B: [填空]
①
Really? Congratulations!
②
Come on. Its not that bad.
③
Yes, you are good at it.
④
Its none of my business.