【多选题】以下关于担保余值和未担保余值的说法中,正确的有( )。
A.
租赁开始日,出租人应当将担保余值和未担保余值均作为长期应收债权
B.
出租人至少应当于每年年度终了,对未担保余值进行复核
C.
在未担保余值发生减少的情况下,出租人以后各期应当根据修正后的租赁投 资净额和重新计算的租赁内含利率确定融资收入
D.
基于谨慎原则的考虑,未担保余值增加时,出租人在会计上不作任何调整
【简答题】短文改错 Once I saw a funny picture.On the picture we can see a mother hen invites a tutor-a goose teach her baby chicken to swim.It is known to all that birds like chickens couldn't swim at all. But the ...
【单选题】What conclusion can be drawn from the essay about the United States during the time of Henry Ford's youth?
A.
Horse-drawn carriages were used as a popular means of transportation.
B.
Most people were tired of horse-drawn carriages and wanted a better way to travel.
C.
The assembly line made it more difficult for people to invent new products.
D.
Many inventors were trying to invent a fast and comfortable way to travel.
【判断题】W hen it is midnight in New York it is about midday in Shanghai.
【单选题】What conclusion can be drawn from the essay about the United States during the time of Henry Ford's youth?
A.
Horse-drawn carriages were used as a popular means of transportation.
B.
Most people were tired of horse-drawn carriages and wanted a better way to travel.
C.
the assembly line made it more difficult for people to invent new products.
D.
Many inventors were trying to invent a fast and comfortable way to travel.
【单选题】What the old woman said about her hen showed that ______.
A.
people liked the invention
B.
her hen got a lot of fun from the invention
C.
people were frightened by the invention at first
D.
people accepted the new invention at the beginning
【单选题】甲醇在正常沸点的汽化,则该过程中 [ ]
【多选题】关于未担保余值,下列说法中正确的有( )
A.
出租人至少应当于每年年度终了,对未担保余值进行复核
D.
已确认损失的未担保余值得以恢复的,应当在原已确认的损失金额内转回,并重新计算租赁内含利率,以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入
E.
有证据表明未担保余值已经减少的,应当重新计算租赁内含利率,将由此引起的租赁投资净额的减少,计入当期损益;以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认租赁收入
【判断题】出租人至少应当在每年年度终了,对未担保余值进行复核,未担保余值增加的,不作调整。