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【多选题】
投资方因处置部分权益性投资等原因丧失了对被投资单位的控制权,下列有关企业进行的会计处理中,正确的有( )。A.
处置后的剩余股权能够对被投资单位实施共同控制或施加重大影响的,应当改按权益法核算,并对该剩余股权视同自取得采用权益法核算进行调整
B.
处置后的剩余股权能够对被投资单位实施共同控制或施加重大影响的,应当改按权益法核算,并按照剩余股权的账面价值作为长期股权投资权益法的初始入账价值
C.
处置后的剩余股权不能对被投资单位实施共同控制或施加重大影响的,应当改按《企业会计准则第22号--金融工具确认和计量》的有关规定进行会计处理,并按其在丧失控制之日的公允价值作为金融资产的成本,其在丧失控制权之日的公允价值与账面价值间的差额计入投资收益
D.
处置后的剩余股权不能对被投资单位实施共同控制或施加重大影响的,应当改按《企业会计准则第22号--金融工具确认和计量》的有关规定进行会计处理,并按其在丧失控制权之日的账面价值作为金融资产的成本
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A.
chicken
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fish
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shrimp
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coca-cola
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A.
How do you do ?
B.
How are you ?
C.
Can I take your order now ?
D.
How ’ s it going ?
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【简答题】What are main duties for Fourth Engineer?
【单选题】Waiter: Good evening. ______ Customer: Actually there are 3 of us. A friend is joining us tonight.
A.
There are 3 of you tonight?
B.
A table for two?
C.
How many people are there?
D.
What's your number?
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