【单选题】下列关于租赁服务的表述中,不正确的是( )。
A.
将建筑物、构筑物等不动产或者飞机、车辆等有形动产的广告位出租给其他单位或者个人用于发布广告,按照经营租赁服务缴纳增值税
C.
水路运输的光租业务、航空运输的干租业务,属于经营租赁
D.
车辆停放服务, 按不动产经营租赁服务缴纳增值税
【单选题】Unrealized gains and losses from long-term available-for-sale investments arise from:
A.
the purchase of an investment.
B.
the sale of the investment.
C.
changes in the fair value of the investment.
D.
investor's share of investee's net income or net loss.
【单选题】GAAP regarding accounting for unrealized gains and losses on investments in equity securities will apply to an investment when the percentage of ownership of another company is:
【单选题】With available for-sale securities, unrealized holding gains and losses are:
A.
Reported on the income statement.
B.
Not reported until recognized.
C.
Reported as an unearned revenue on the balance sheet.
D.
Reported in the stockholders' equity section of the balance sheet.
【单选题】下列关于租赁服务的表述中,不正确的是()。
A.
将建筑物、构筑物等不动产或者飞机、车辆等有形动产的广告位出租给其他单位或者个人用于发布广告,按照经营租赁服务缴纳增值税
B.
水路运输的光租业务、航空运输的干租业务,属于经营租赁
C.
车辆停放服务,按不动产经营租赁服务缴纳增值税
【判断题】Unrealized holding gains and losses are included in other comprehensive income for securities that are classified as available for sale.
【判断题】Other comprehensive income includes unrealized gains and losses from available-for-sale debt securities.
【单选题】下列关于租赁服务的表述中,不正确的是()。
A.
将建筑物、构筑物等不动产或者飞机、车辆等有形动产的广告位出租给其他单位或者个人用于发布广告,按照经营租赁服务缴纳增值税
B.
车辆停放服务按照不动产经营租赁服务缴纳增值税