皮皮学，免费搜题
登录
logo - 刷刷题
搜题
【单选题】
企业合并过程中发生的各项直接相关费用，其不正确的会计处理方法是( )。
A.
同一控制下企业合并进行过程中发生的各项直接相关费用，应于发生借记“管理费用”等科目，贷记“银行存款”等科目
B.
非同一控制下企业合并进行过程中发生的各项直接相关费用，应于发生时借记“管理费用”等科目，贷记“银行存款”等科目
C.
以发行债券方式进行的企业合并，与发行债券相关的佣金、手续费等应按照《企业会计准则第22号-金融工具确认和计量》的规定进行核算。该部分费用，虽然与筹集用于企业合并的对价直接相关，但其核算应遵照金融工具准则的原则，有关的费用应计入负债的初始计量金额中
D.
发行权益性证券作为合并对价的，与所发行权益性证券相关的们金、手续费等应按照《企业会计准则第37号-金融工具列报》的规定处理。即与发行权益性证券相关的费用，不管其是否与企业合并直接相关，均应自所发行权益性证券的发行收入中扣减，在权益性工具发行有溢价的情况下，自溢价收入中扣除，在权益性证券发行无溢价或溢价金额不足以扣减的情况下，应当冲减盈余公积和未分配利润
手机使用
分享
复制链接
新浪微博
分享QQ
微信扫一扫
微信内点击右上角“…”即可分享
反馈
参考答案：
举一反三
【单选题】A2型题患者,男,脑溢血收入院,该患者3天为解小便,腹部高度膨隆,胀痛难忍,医嘱给予导尿,则护士为其插导尿管时阴茎上提60°的目的是( )
A.
使耻骨联合消失便于插管
B.
使耻骨前弯消失便于插管
C.
使耻骨下弯消失便于插管
D.
使耻骨后弯消失便于插管
查看完整题目与答案
【单选题】若有下面定义,则 p+5表示( ) int a[10], *p=a;
A.
元素 a[5]的地址
B.
元素 a[5]的值
C.
元素 a[6]的值
D.
元素 a[6]的地址
查看完整题目与答案
【单选题】凝血象检查时,最好采用
A.
EDTA-K2
B.
38g/dl枸橼酸钠
C.
109mmol/L枸橼酸钠
D.
肝素
E.
草酸钠
查看完整题目与答案
【单选题】PassageOne Questions21to25arebasedonthefollowingpassage. Wecanmakemistakesatanyage.Somemistakeswemakeareaboutmoney.Butmostmistakesareaboutpeople.“DidJerryreallycarewhenIbrokeupwithHelen?”“WhenIgotthat...
A.
mistakeshavealreadybeenmade
B.
mistakescanmadethemfeelbad
C.
theyareunawareoftheirmistakes
D.
theyaredoubtfuloftheirfriends
查看完整题目与答案
【单选题】The ballad and the folk song have long been recognized as important keys to the thoughts and feelings of a people, but the dime novel though sought by the collector and referred to in a general way by...
A.
explore a segment of American society
B.
promote the American political philosophy
C.
raise the level of intelligence of the great masses of people
D.
make money
查看完整题目与答案
【简答题】单词拼写 1. Through years of practice,the old man has a a lot of knowledge and experience. 2. As a writer,you need to do a lot of t before you can work out a good novel. 3. —What is your brother's r in th...
查看完整题目与答案
【单选题】患者,男,脑溢血收入院,该患者3天为解小便,腹部高度膨隆,胀痛难忍,医嘱给予导尿,则护士为其插导尿管时阴茎上提60°的目的是( )
A.
使耻骨联合消失便于插管
B.
使耻骨前弯消失便于插管
C.
使耻骨下弯消失便于插管
D.
使耻骨后弯消失便于插管
查看完整题目与答案
【多选题】Which of the following descriptions about Dracula is incorrect?
A.
Dracula is a representative of feudalism.
B.
The purposes of Stocker in writing Dracula are to present the confrontation between scientific spirit and superstition and to show that science ultimately triumphs.
C.
The Vampire Dracula has neither reflection nor shadow in the novel.
D.
Mina is considered the epitome of virtue and womanhood in Dracula.
查看完整题目与答案
【单选题】I bought three copies of the famous novel “The Kite Runner” and now______ is left. Somebody just borrows something and never returns.
A.
none
B.
nothing
C.
either
D.
neither
查看完整题目与答案
【简答题】词汇应用(每小题1分，共10分) 小题1:France is a beautiful (west) country. 小题2:Liu Qian is a (magic). He is from Taiwan. 小题3:Which is (deep) salt lake in the world. 小题4:She (not read) this book before 小题5:My grandpa ...
查看完整题目与答案
相关题目：
【单选题】A2型题患者,男,脑溢血收入院,该患者3天为解小便,腹部高度膨隆,胀痛难忍,医嘱给予导尿,则护士为其插导尿管时阴茎上提60°的目的是( )
A.
使耻骨联合消失便于插管
B.
使耻骨前弯消失便于插管
C.
使耻骨下弯消失便于插管
D.
使耻骨后弯消失便于插管
查看完整题目与答案
【单选题】若有下面定义,则 p+5表示( ) int a[10], *p=a;
A.
元素 a[5]的地址
B.
元素 a[5]的值
C.
元素 a[6]的值
D.
元素 a[6]的地址
查看完整题目与答案
【单选题】凝血象检查时,最好采用
A.
EDTA-K2
B.
38g/dl枸橼酸钠
C.
109mmol/L枸橼酸钠
D.
肝素
E.
草酸钠
查看完整题目与答案
【单选题】PassageOne Questions21to25arebasedonthefollowingpassage. Wecanmakemistakesatanyage.Somemistakeswemakeareaboutmoney.Butmostmistakesareaboutpeople.“DidJerryreallycarewhenIbrokeupwithHelen?”“WhenIgotthat...
A.
mistakeshavealreadybeenmade
B.
mistakescanmadethemfeelbad
C.
theyareunawareoftheirmistakes
D.
theyaredoubtfuloftheirfriends
查看完整题目与答案
【单选题】The ballad and the folk song have long been recognized as important keys to the thoughts and feelings of a people, but the dime novel though sought by the collector and referred to in a general way by...
A.
explore a segment of American society
B.
promote the American political philosophy
C.
raise the level of intelligence of the great masses of people
D.
make money
查看完整题目与答案
【简答题】单词拼写 1. Through years of practice,the old man has a a lot of knowledge and experience. 2. As a writer,you need to do a lot of t before you can work out a good novel. 3. —What is your brother's r in th...
查看完整题目与答案
【单选题】患者,男,脑溢血收入院,该患者3天为解小便,腹部高度膨隆,胀痛难忍,医嘱给予导尿,则护士为其插导尿管时阴茎上提60°的目的是( )
A.
使耻骨联合消失便于插管
B.
使耻骨前弯消失便于插管
C.
使耻骨下弯消失便于插管
D.
使耻骨后弯消失便于插管
查看完整题目与答案
【多选题】Which of the following descriptions about Dracula is incorrect?
A.
Dracula is a representative of feudalism.
B.
The purposes of Stocker in writing Dracula are to present the confrontation between scientific spirit and superstition and to show that science ultimately triumphs.
C.
The Vampire Dracula has neither reflection nor shadow in the novel.
D.
Mina is considered the epitome of virtue and womanhood in Dracula.
查看完整题目与答案
【单选题】I bought three copies of the famous novel “The Kite Runner” and now______ is left. Somebody just borrows something and never returns.
A.
none
B.
nothing
C.
either
D.
neither
查看完整题目与答案
【简答题】词汇应用(每小题1分，共10分) 小题1:France is a beautiful (west) country. 小题2:Liu Qian is a (magic). He is from Taiwan. 小题3:Which is (deep) salt lake in the world. 小题4:She (not read) this book before 小题5:My grandpa ...
查看完整题目与答案
参考解析：
知识点：
题目纠错 0
发布
创建自己的小题库 - 刷刷题