【判断题】【消耗次数:1】
长期债券投资损失应当于实际发生时计入营业外支出,同时冲减长期债券投资账面余额。(  )
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相关题目
【判断题】 投资企业对长期股权投资采用成本法核算,投资企业于投资当年分得的上年利润或现金股利,应冲减长期股权投资账面余额。( )
①  正确
②  错误
【单选题】 长期股权投资采用权益法核算,在确认应分担的被投资方亏损额时,长期股权投资的账面价值不足以冲减的,应当(  )。
①  继续冲减其他长期权益账面价值
②  全部作为资产减值损失
③  冲减资本公积
④  计入营业外支出
【判断题】 应收及预付款项实际发生坏账时,应当计入营业外支出。(  )
① 
② 
【判断题】 固定资产盘亏造成的净损失,应当计入营业外支出。
①  正确
②  错误
【单选题】 长期股权投资采用权益法核算,如果初始投资成本小于投资时应享有被投资方可辨认净资产公允价值的份额,则其差额应当调整长期股权投资的初始投资成本,同时计入(  )。
①  投资收益
②  公允价值变动损益
③  资本公积
④  营业外收入
【判断题】 对外转让长期债券投资或到期收回长期债券投资本息时,应通过待处置资产损溢核算。(  )
① 
② 
【判断题】 小企业固定资产清查发生盘亏净损失,属于经营损失的计入管理费用非常损失的计入营业外支出。(  )
① 
② 
【单选题】 下列关于小企业长期债券投资的具体核算不正确的是(  )。
①  小企业长期债券投资后续计量确认利息收入根据面值和票面利率计算且不考虑减值
②  小企业长期债券投资初始计量计入长期债券投资科目(设面值、溢折价两个明细科目)
③  小企业长期债券投资处置不存在减值转出问题
④  小企业长期债券投资后续计量确认利息收入根据摊余成本和实际利率计算且考虑减值
【单选题】 下列各项中,企业计入营业外支出的是()。
①  出售闲置设备净损失
②  确认房屋减值损失
③  原材料因管理不善发生的盘亏净损失
④  对外捐赠设备支出
【多选题】 以下项目中,应计入营业外支出的有(  )。
①  公益性捐赠支出
②  捐赠利得
③  非常损失
④  盘亏损失
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【单选题】 If the scheme is _____carried out without waste of time or energy I shall be completely satisfied.
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①  herds of cattles
②  herds of catt
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①  which they are happening
②  they are happening
③  which they happen
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【单选题】 To their credit the Department of Energy _____these ideas and funded a detailed study.
①  took over
②  took on
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【单选题】 Once our chickens started laying eggs, we had such a _____of eggs that we were giving many away to our neighbors.
①  output
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【单选题】 Individual lines of the poem were very beautiful, but I didn’t see how the lines fit together. To me, the poem wasnt _____.
①  inherent
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①  trace
②  trail
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【单选题】 _____ for a long time, the fields are all dried up.
①  There has been no rain
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③  There having been no rain
④  There being no rain
【单选题】 She often says her greatest happiness _____serving the handicapped children.
①  relies on
②  consists in
③  composes of
④  comprises in
【单选题】 _____ me most was that the young boy who had lost both arms in an accident could handle a pen with his feet.
①  That amazed
②  It amazed
③  Which amazed
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