【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。（ ）
①
对
②
错
参考答案：
复制
纠错
相关题目
【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
【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
【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
随机题目
【单选题】
He was a good swimmer so he________swim to the river bank when the boat sank.
①
could
②
might
③
should
④
was able to
【单选题】
Few of them hurt themselves in the accident last night,_________？
①
dont they
②
didnt they
③
did they
④
do they
【单选题】
The joke told by Tom made us________,so the teacher couldnt make himself_______.
①
to laugh;hearing
②
laughing;heard
③
laughing;hear
④
laughed;heard
【单选题】
If it is fine tomorrow,we________a football match.
①
have
②
will have
③
has
④
shall has
【单选题】
To answer correctly is more important than________.
①
that you finish quickly
②
finishing quickly
③
to finish quickly
④
finish quickly
【单选题】
I haven’t finished my composition . I________ for two hours and a half.
①
have written it
②
have been writing it
③
wrote it
④
am writing it
【单选题】
The program was so exciting that the children kept their eyes________on the screen.
①
to fix
②
to be fixed
③
fixed
④
fixing
【单选题】
________the diamond,he had to look for a place to hide it.
①
Having stolen
②
Having been stolen
③
Stolen
④
Stealing
【单选题】
_________hand in his exercise-book before Monday?
①
Need he to
②
Does he need
③
Needs he to
④
Need he
【单选题】
-Ann, congratulations! Your cuisine was ?very successful and everyone ______.
-Thank you, I just tried my ?best. I am happy to know you enjoyed it.
①
had impressed
②
impressed
③
has impressed
④
was impressed