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【单选题】
甲公司于2018年初以100万元取得一项投资性房地产,采用公允价值模式计量。2018年末该项投资性房地产的公允价值为120万元。则该项投资性房地产在2018年末的计税基础为( )万元。A.
0
B.
100
C.
120
D.
20
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举一反三
【单选题】A company's trial balance shows a debit balance of $2.1 million brought forward on current tax and a credit balance of $5.4 million on deferred tax. The tax charge for the current year is estimated at...
A.
$15.6 million
B.
$12.6 million
C.
$16.8 million
D.
$18.3 million
【简答题】( ) usually are shown before owner's equity in the accounting equaation because creditors have ( ) rights to the assets.
【单选题】某驾校学员,他发现每次停车时不能准确判断小车车轮是否回正的问题后,对小车方向盘与车轮方向的关系进行了调查,并明确了所设计的装置要求结构要简单,易于制作,对于小车能无损安装。 这属于设计过程中哪个阶段?( )。
A.
发现问题
B.
明确问题
C.
制定方案
D.
制作模型
【简答题】The assets of a more permanent nature are shown below the assets with a short life in a business, like cash and receivables, such as land, ( ),and ( ). Hints: the words or phrases begin with b and e s...
【单选题】According to IAS 38 Intangible assets, which of the following statements is/are correct? 1 Capitalised development expenditure must be amortised over a period not exceeding five years. 2 If all the ...
A.
3 only
B.
2 and 3
C.
1 and 4
D.
1 and 3
【单选题】Ullington Co's trial balance shows a debit balance of $2.1 million brought forward on current tax and a credit balance of $5.4 million on deferred tax. The tax charge for the current year is estimated...
A.
$15.6million
B.
$12.6 million
C.
$16.8 million
D.
$18.3 million
【单选题】Which of the following statements are correct?(1) Capitalised development expenditure must be amortised over a period not exceeding five years(2) Capitalised development costs are shown in the stateme...
A.
2 only
B.
2 and 3
C.
1 only
D.
1 and 3
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