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【多选题】
甲公司发生的下列具有商业实质的交易中,不考虑其他因素,属于非货币性资产交换的有( )。
A.
甲公司以公允价值为1000万元的机器设备换取乙公司公允价值为500万元的长期股权投资,同时收到补价500万元
B.
甲公司以公允价值为1000万元的交易性金融资产换取乙公司公允价值为800万元的存货,同时收到补价200万元
C.
甲公司以公允价值为1000万元的存货换取乙公司公允价值为1200万元的可供出售金融资产,同时支付补价200万元
D.
甲公司以公允价值为1000万元的存货换取乙公司公允价值为1500万元的投资性房地产,同时支付补价500万元
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参考答案:
举一反三
【判断题】. 按照准则做不会出错,但不按照准则做一定会出错。( )
A.
正确
B.
错误
【单选题】Though he was very excited about being elected as the president of the student association, many extra responsibilities have been him ever since then.
A.
equipped with
B.
thrust upon
C.
nailed down
D.
based upon
【简答题】使用金融行业用语的原则包括()、()、()、()。
【单选题】蛋白质的定量分析中,下列何种方法灵敏度最高是
A.
酶联免疫法
B.
比色法
C.
散射免疫比浊法
D.
化学发光法
【单选题】甲企业于 2017 年 1 月 1 日,以 680 万元的价格购进当日发行的面值为 600 万元的公司债券。其中债券的买价为 675 万元,相关税费为 5 万元。该公司债券票面利率为 8% ,期限为 5 年,一次还本付息。企业准备持有至到期。该企业计入“持有至到期投资”科目的金额为( )万元。
A.
680
B.
600
C.
675
D.
670
【单选题】(P91)(2016.10单5)《垓下之围》中,司马迁认为导致项羽最终败亡的原因是()
A.
专恃武力
B.
不肯过江
C.
弃马步战
D.
军壁垓下
【简答题】Though he was very excited about being elected as president of the student association, many extra responsibilities have been him ever since then.
【单选题】Though he was very excited about being elected as the president of the student association, many extra responsibilities have been him ever since then .
A.
thrust at
B.
thrust off
C.
thrust upon
D.
thrust in
【单选题】Ever since he was elected as the president of the company, many extra responsibilities have been __________ him.
A.
endowed with
B.
invested with
C.
contributed to
D.
thrust upon
【单选题】He his homework weekends.
A.
doesn’t; on
B.
doesn’t do; on
C.
don’t; in
D.
don’t do; in
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