【判断题】【消耗次数:1】
持有待售的非流动资产或处置组不再满足持有待售类别划分条件的,企业不应当继续将其划分为持有待售类别。(  )
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相关题目
【判断题】 持有待售的非流动资产或处置组不再继续满足持有待售类别划分条件的,企业仍可以继续将其划分为持有待售类别。(  )
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【多选题】 企业应当继续将非流动资产或处置组划分为持有待售类别的有(  )。
①  买方或其他方意外设定导致出售延期的条件,企业针对这些条件已经及时采取行动,但预计自设定导致出售延期的条件起一年内不能顺利化解延期因素
②  买方或其他方意外设定导致出售延期的条件,企业针对这些条件已经及时采取行动,且预计能够自设定导致出售延期的条件起一年内顺利化解延期因素
③  因发生罕见情况,导致持有待售的非流动资产或处置组未能在一年内完成出售,企业在最初一年内已经针对这些新情况采取必要措施,且重新满足了持有待售类别的划分条件
④  因发生罕见情况,导致持有待售的非流动资产或处置组未能在一年内完成出售,企业在最初一年内已经针对这些新情况采取必要措施
【多选题】 非流动资产或处置组划分为持有待售类别,应当同时满足条件有(  )。
①  根据类似交易中出售此类资产或处置组的惯例,在当前状况下即可立即出售
②  出售极可能发生,即企业已经就一项出售计划作出决议且获得确定的购买承诺,预计出售将在一年内完成
③  有关规定要求企业相关权力机构或者监管部门批准后方可出售的,应当已经获得批准
④  根据类似交易中出售此类资产或处置组的惯例,在当前状况下不可立即出售
【多选题】 非流动资产或处置组划分为持有待售类别,应当同时满足的条件有(  )。
①  在当前状况下,仅根据出售此类资产或处置组的惯常条款,即可立即出售
②  出售可能发生,即企业已经就一项出售计划作出决议且获得确定的购买承诺,预计出售将在两年内完成。如果该出售计划需要得到股东或者监管部门批准,应当已经取得批准
③  在当前状况下,仅根据出售此类资产或处置组的惯常条款,不可立即出售
④  是出售极可能发生,即企业已经就一项出售计划作出决议且获得确定的购买承诺,预计出售将在一年内完成。如果该出售计划需要得到股东或者监管部门批准,应当已经取得批准
【多选题】 非流动资产或处置组划分为持有待售类别,应当同时满足两个条件:(  )。
①  可立即出售
②  未来一年内可出售
③  出售极可能发生
④  出售很能发生
【单选题】 持有待售非流动资产预计自划分为持有待售类别起(  )内,出售交易能够完成。
①  半年
②  一年
③  二年
④  三年
【判断题】 持有待售的非流动资产或持有待售的处置组中的资产与持有待售的处置组中的负债应当相互抵销。(  )
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【判断题】 持有待售的非流动资产或持有待售的处置组中的资产与持有待售的处置组中的负债可以相互抵销。(  )
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【判断题】 允许将划分为持有待售类别后确认的持有待售资产减值损失转回,也允许将划分为持有待售类别前确认的长期资产减值损失转回。 (  )
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【判断题】 对于拟出售的非流动资产或处置组,企业应当在划分为持有待售类别后考虑进行减值测试。(  )
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随机题目
【单选题】 As to Romanticism, which of the following statements is not right?
①  Romantic poetry is written according to fixed rules.
②  The Romanticists would return to the humble people and the common everyday life for the subjects.
③  The Romanticists not only extol the faculty of imagination, but also elevate the concepts of spontaneity and inspiration.
④  In order to achieve the effect of the individual vision, the medieval or renaissance world were particularly favored by the Romantics.
【单选题】 “My hearts in the Highlands, my heart is not here, /My hearts in the Highlands a-chasing the deer/ A-chasing the wild deer, and following the roe; / My hearts in the Highlands, wherever I go. /Farewell to the Highlands, farewell to the North / The birth place of Valour, the country of Worth; / Wherever I wander, wherever I rove, / The hills of the Highlands for ever I love” rhymes :
①  aabbccdd
②  ababcdcd
③  aabbccde
④  aabbaabb
【单选题】 What makes Jane Eyre one of the most popular and important novels of the Victorian Age are the followings except_____.
①  it is noted for its sharp criticism of the existing society
②  it is an intense moral fable
③  it is the first introduction to the English novel the first governess heroine
④  Jane Eyre is too timid to love her master Rochester.
【单选题】 “If winter comes, can spring be far behind?” This is written by ______, one of the leading Romantic poets.
①  John Keats
②  William Wordsworth
③  Percy Bysshe Shelley
④  William Blake
【单选题】 William Wordsworth, a romantic poet, advocated all the following EXCEPT _______.
①  the use of everyday language spoken by the common people
②  the use of humble and rustic life as subject matter
③  the use of elegant wording and inflated figures of speech
④  the expression of the spontaneous overflow of powerful feelings
【单选题】 “Do you think, because I am poor, obscure, plain, and little, I am soulless and heartless? You think wrong!—I have as much soul as you,—and full as much heart! And if God had gifted me with some beauty and much wealth, I should have made it as hard for you to leave me, as it is now for me to leave you. ” This passage is taken from ________.
①  Emma
②  Wuthering Heights
③  Jane Eyre
④  Pride and Prejudice
【单选题】 John Keats’ famous poem______expresses the contrast between the happy world of natural loveliness and human world of agony.
①  “Endymion”
②  “Ode to a Nightingale”
③  “Ode on a Grecian Urn”
④  “Ode to Psyche”
【单选题】 As to Romanticism, which of the following statements is not right?
①  Romantic poetry is written according to fixed rules.
②  The Romanticists would return to the humble people and the common everyday life for the subjects.
③  The Romanticists not only extol the faculty of imagination, but also elevate the concepts of spontaneity and inspiration.
④  In order to achieve the effect of the individual vision, the medieval or renaissance world were particularly favored by the Romantics
【单选题】 In Tess of the D’Urbervilles, Tess, ______, is at odds with the world of cruelty and inequality.
①  a simple, innocent and faithful country girl
②  a cunning, strong minded and passionate girl
③  a beautiful, natural but mysterious country girl
④  both A and B
【判断题】 Beowulf, the oldest great long poem ever written in English, is composed in a form of epics.
①  正确
②  错误