【判断题】【消耗次数：1】
企业将非流动资产或处置组首次划分为持有待售类别前，应当按照相关会计准则规定计量非流动资产或处置组中各项资产和负债的账面价值。（ ）
①
对
②
错
参考答案：
复制
纠错
相关题目
【单选题】
企业将非流动资产或处置组（ ）划分为持有待售类别前，应当按照相关会计准则规定计量非流动资产或处置组中各项资产和负债的账面价值。
①
首次
②
第二次
③
第三次
④
第四次
【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
随机题目
【单选题】
Hehasspentallhislifeworkingwithmentally______people.
①
disabled
②
discussed
③
naked
④
abolished
【单选题】
Doctors have said that as many as 50% of patients dont take medicine ______.
①
like directed
②
to be directed
③
as directed
④
so that directed
【单选题】
After filling out this form, please dont forget to______ your name.
①
sign
②
sigh
③
scribble
④
jot
【单选题】
—Why didnt you come to join her party?—I______, but I had to deal with something urgent.
①
would have
②
should
③
would do
④
was going to have
【单选题】
They couldn’t ______ to fly out to see us, and we couldnt either. We were all poor then.
①
offer
②
afford
③
provide
④
supply
【单选题】
Youve got a divorce? Why did he decide to______ you after seven years together?
①
keep company with
②
part company with
③
keep in touch with
④
stay in touch with
【单选题】
—How many poor counties will there be in our province by 2020?—There will be only a few, if _______.
①
much
②
some
③
any
④
many
【单选题】
Henry was very busy yesterday．Otherwise he______ to our my birthday party.
①
would have come
②
came
③
had come
④
will come
【单选题】
Our parents were strict. They requested that we______ television on week nights.
①
have not watched
②
not be watching
③
must not to watch
④
not watch
【单选题】
---Why didn’t John call me ? ---Oh, his cell-phone ran out of power, otherwise he______ you.
①
had called
②
would have called
③
called
④
would call