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【判断题】
A公司向潜在投资者B公司发行认股权证,约定B公司可以某日以每股10元的价格认购A公司的股票10万股。根据评估确定的该认股权证当前的公允价值为1000元,B公司为此向A公司支付了1000元的期权费。该认股权证属于金融负债。A.
正确
B.
错误
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举一反三
【单选题】With regards to prices and costs, the types of construction contracts do not include .
A.
Unit price Contracts
B.
Lump-sum Contracts
C.
Cost/reimbursement Contracts
D.
Turnkey Contracts
【简答题】How do the British law and United Nations Convention on Contracts for the International Sale of Goods interpret the "breach of contract" ?
【判断题】Quasi-contracts are true contracts based on the agreement of the parties.
A.
正确
B.
错误
【多选题】长江公司系甲公司的母公司,2016年6月30日,长江公司向甲公司销售一件产品,销售价格为900万元,增值税税额为153万元,成本为800万元,未计提存货跌价准备,相关款项已收存银行。甲公司将购入的该产品确认为管理用固定资产(增值税进项税额可抵扣)并于当日投入使用,预计使用寿命为10年,预计净残值为零,采用年限平均法计提折旧。长江公司采用资产负债表债务法核算所得税,适用的所得税税率为25%,不考虑其...
A.
抵消营业收入900万元
B.
抵消营业成本900万元
C.
抵消管理费用10万元
D.
调增递延所得税资产23.75万元
【单选题】With regards to prices and costs,the types of construction contracts do not include().
A.
Turnkey Contracts
B.
Lump-sum Contracts
C.
Unit price Contracts
D.
Cost/reimbursement Contracts
【单选题】Contracts are very different in low and high context cultures. How do high context cultures view contracts?
A.
A contract is a framework for the development of the relationship.
B.
The meaning of the contract is in the words.
C.
Contracts should not change after each person has signed it.
D.
You should never look at the relationship between the people when thinking about a contract.
【判断题】Quasi-contracts do not satisfy the requirement of mutual assent. But they are valid contracts in the eye of law.
A.
正确
B.
错误
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