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【简答题】
在已经确定一项非货币性资产交换中换入资产的入账金额应当基于公允价值予以确定的情况下,关于是否应该考虑换入方按照其他相关会计准则的规定对换入资产拟采用成本模式还是公允价值模式进行计量,不正确的说法是( )。 A.如果其他相关会计准则规定对换人资产要采用成本模式进行计量,那么该换入资产应当尽可能基于换出资产的公允价值确定入账金额,因为换出资产的公允价值是所取得换入资产的成本,而换入资产的公允价值不代表换入资产的取得成本 B.如果其他相关会计准则规定对换人资产要采用成本模式进行计量,那么在该非货币性资产交换中发生的相关税费也应当计入换入资产的人账金额,因为它是换入资产的取得成本的构成内容 C.如果其他相关会计准则规定对换入资产要采用公允价值模式进行计量,那么该换人资产只能按照其自身的公允价值入账,而不能基于换出资产的公允价值确定其入账金额 D.如果其他相关会计准则规定对换入资产要采用公允价值模式进行计量,那么在该非货币性资产交换中发生的相关税费也应当计入换人资产的人账金额 A. B. C. D.
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参考答案:
举一反三
【简答题】She took her dress to the tailor's to have it (short) ________.
【判断题】By skimming, we aim to grasp the main idea of a passage, therefore, examples are usually skipped.
A.
正确
B.
错误
【单选题】We can infer from this passage that
A.
girls usually attended private primary schools
B.
only girls attended classical schools
C.
girls did not like going to school
D.
Maria was a girl of strong will
【单选题】At that time, we did not fully grasp the significance of what had happened.
A.
give
B.
attach
C.
understand
D.
lose
【单选题】When we are reading, the important thing is to grasp the essential meaning, not to learn every single word.
A.
clasp
B.
grab
C.
understand
D.
grapple
【判断题】绘制正多边形用于绘制1~360条边的正多边形,通过指定正多边形的边数和外接或内切圆半径来绘制。
A.
正确
B.
错误
【单选题】Anxiously, she took the dress out of the package and tried it on, only ________ it didn't fit.
A.
to find
B.
found
C.
finding
D.
having found
【单选题】Anxiously, she took the dress out of the package and tried it on, only _________ id didn’t fit
A.
to find
B.
found
C.
finding
D.
having found
【简答题】A.She took the wrong prescription for her condition. B.She took the medication as directed. C.She forgot to take her medication last night. D.She didn't take the medication with food.
【单选题】At that time, we did not fully grasp the significance of what had happened.
A.
give
B.
attach
C.
lose
D.
understand
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