【判断题】【消耗次数：1】
社会资本向项目公司投资时，应当按初始投资成本计入可供出售金融资产。（ ）
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对
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错
参考答案：
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相关题目
【多选题】
下列各项中，关于可供出售金融资产会计处理表述正确是有（）。
①
可供出售金融资产处置的净收益应计入投资收益
②
可供出售金融资产持有期间取得的现金股利应冲减投资成本
③
可供出售金融资产取得时发生的交易费用应计入初始投资成本
④
可供出售金融资产持有期间的公允价值变动数应计入所有者权益
【多选题】
下列有关可供出售金融资产会计处理的表述中，正确的有（ ）。
①
可供出售金融资产发生的减值损失应计入当期损益
②
取得可供出售金融资产发生的交易费用应计入资产成本
③
可供出售金融资产期末应采用摊余成本计量
④
可供出售金融资产持有期间取得的现金股利应冲减资产成本
【单选题】
下列关于可供出售金融资产所得税影响的表述中，不正确的是（ ）。
①
可供出售金融资产持有期间的公允价值变动不计入应纳税所得额
②
可供出售金融资产持有期间的公允价值变动计算应交所得税时不做纳税调整
③
可供出售金融资产在处置时取得价款与初始成本的差额应计入应纳税所得额
④
根据可供出售金融资产产生的暂时性差异确认的递延所得税，应当计入所得税费用
【判断题】
“收回投资所收到的现金”反映企业出售、转让或到期收回除现金等价物以外的交易性金融资产、持有至到期投资、可供出售金融资产、长期股权投资等而收到的现金。包括债权性投资收回的利息、收回的非现金资产，以及处置子公司及其他营业单位收到的现金净额。（ ）
①
对
②
错
随机题目
【单选题】
Television is a remarkable_________ !
①
discussion
②
suggestion
③
invention
④
declaration
【单选题】
You can buy things_________ special low prices when department stores have sales.
①
at
②
in
③
on
④
for
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important．In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily；but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago，a rich and powerful country cut down its trees to build warships, with which to gain itself an empire．It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒)．2. In many places forests slowly disappear because __________.
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A. many trees have been cut down by man
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B. new trees are not well looked after
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C. man has not paid enough attention to planting trees
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D. all the above
【单选题】
Rowland Hill was the first to_________ a proposal to use stamps.
①
put forward
②
put up
③
put away
④
put on
【单选题】
Why has jogging become so popular? Because jogging is a very_________ exercise.
①
boring
②
disturbing
③
frustrating
④
interesting
【单选题】
Your long-term memory_________ everythingthat you remember.
①
concludes
②
conveys
③
closes
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contains