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【单选题】
甲公司为境内上市公司, 2×14年发生的有关交易或事项包括:(1)母公司免除甲公司债务2000万元;(2)持股比例30%的联营企业持有的以公允价值计量且其变动计入其他综合收益的金融资产当年公允价值增加200万元;(3)收到税务部门返还的所得税税款1500万元;(4)收到政府对公司以前年度亏损补贴800万元。符合政府补助的均采用总额法进行会计处理,甲公司2×14年对上述交易或事项会计处理正确的是( )。A.
母公司免除 2000万元债务确认为当期营业外收入
B.
收到政府亏损补贴 800万元确认为当期营业外收入
C.
收到税务部门返还的所得税税款 1500万元确认为资本公积
D.
应按持有联营企业比例确认当期投资收益 60万元
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举一反三
【单选题】Will you _________more sugar _________your coffee?
A.
add，up
B.
add to，/
C.
add，to
D.
add up，to
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A.
生活腐化、道德滑坡
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思想蜕化、私欲膨胀
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拜金主义、贪图享乐
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信仰迷茫、精神迷失
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【单选题】You can _____ some sugar _____ the water. [ ]
A.
add; /
B.
add; into
C.
add; to
D.
add up to; /
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【单选题】Sugar______naturally in fruit, so eating fruit can add to the contents of sugar inside our body.
A.
happens
B.
occurs
C.
appears
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forms
相关题目：
【单选题】Will you _________more sugar _________your coffee?
A.
add，up
B.
add to，/
C.
add，to
D.
add up，to
【单选题】You can _____ some sugar _____ the water. [ ]
A.
add; /
B.
add; into
C.
add; to
D.
add up to; /
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