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【多选题】
因部分处置长期股权投资，企业将剩余长期股权投资的核算方法由成本法转变权益法时进行的下列会计处理中，正确的有______。
A.
按照处置部分的比例结转应终止确认的长期股权投资成本
B.
剩余股权按照处置投资当期期初至处置投资日应享有的被投资单位已实现净损益中的份额调整当期损益
C.
剩余股权按照原取得投资处置投资当期期初应享有的被投资单位已实现净损益中的份额调整当期损益
D.
将剩余股权的账面价值小于按照剩余持股比例计算原投资享有的投资单位可辨认净资产公允价值份额的差额，调整长期股权投资的账面价值
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参考答案：
举一反三
【单选题】ABC Company in the United States has given exclusive rights to XYZ Company in Switzerland to manufacture its products. What is this is an example of?
A.
a foreign direct investment
B.
a licensing arrangement
C.
a branch office setup
D.
a strategic alliance
查看完整题目与答案
【单选题】CDIO课程之中的D是指( )。
A.
构思
B.
设计
C.
实现
D.
运作
查看完整题目与答案
【单选题】ABC Company in the United States has given exclusive rights to XYZ Company in Switzerland to manufacture its products. What is this is an example of?
A.
a foreign direct investment
B.
a licensing arrangement
C.
a branch office setup
D.
a strategic alliance
E.
an import-export relationship
查看完整题目与答案
【单选题】废气再循环装置主要用于减少废气中什么的含量( )
A.
HC
B.
CO
C.
HC 、CO、NO X
D.
NOx
查看完整题目与答案
【单选题】已知两个投资方案，则下列结论正确的是( )。
A.
NPV1＞NPV2，则IRR1＞IRR2
B.
NPV1＞NPV2，则IRR1＝IRR2
C.
NPV1＞NPV2≥0，则方案1优于方案2
D.
IRR1＞IRR2≥2，则方案1优于方案2
查看完整题目与答案
【单选题】ABC Company is an old-established firm many years' experience the trade.
A.
with; in
B.
has; of
C.
have; in
D.
with; of
查看完整题目与答案
【单选题】ABC Company is an old-established firm ______ many year’s experience ______the trade.
A.
has, of
B.
with, in
C.
have, in
D.
with, of
查看完整题目与答案
【单选题】CDIO课程之中的O是指( )。
A.
构思
B.
设计
C.
实现
D.
运作
查看完整题目与答案
【单选题】CDIO课程之中的I是指( )。
A.
构思
B.
设计
C.
实现
D.
运作
查看完整题目与答案
【单选题】ABC Company is audited by the Phoenix office of Willingham CPAs. Which of the following individuals would be leastlikely to be considered a "covered member" by the independence standard?
A.
Staff assistant on the audit
B.
An audit partner in the Eloi office
C.
A tax partner in Phoenix who performs no attest services for ABC Company or for any other clients.
D.
The partner in charge of Willingham CPAs (she does no work on the ABC Company Audit)
查看完整题目与答案
相关题目：
【单选题】ABC Company in the United States has given exclusive rights to XYZ Company in Switzerland to manufacture its products. What is this is an example of?
A.
a foreign direct investment
B.
a licensing arrangement
C.
a branch office setup
D.
a strategic alliance
查看完整题目与答案
【单选题】CDIO课程之中的D是指( )。
A.
构思
B.
设计
C.
实现
D.
运作
查看完整题目与答案
【单选题】ABC Company in the United States has given exclusive rights to XYZ Company in Switzerland to manufacture its products. What is this is an example of?
A.
a foreign direct investment
B.
a licensing arrangement
C.
a branch office setup
D.
a strategic alliance
E.
an import-export relationship
查看完整题目与答案
【单选题】废气再循环装置主要用于减少废气中什么的含量( )
A.
HC
B.
CO
C.
HC 、CO、NO X
D.
NOx
查看完整题目与答案
【单选题】已知两个投资方案，则下列结论正确的是( )。
A.
NPV1＞NPV2，则IRR1＞IRR2
B.
NPV1＞NPV2，则IRR1＝IRR2
C.
NPV1＞NPV2≥0，则方案1优于方案2
D.
IRR1＞IRR2≥2，则方案1优于方案2
查看完整题目与答案
【单选题】ABC Company is an old-established firm many years' experience the trade.
A.
with; in
B.
has; of
C.
have; in
D.
with; of
查看完整题目与答案
【单选题】ABC Company is an old-established firm ______ many year’s experience ______the trade.
A.
has, of
B.
with, in
C.
have, in
D.
with, of
查看完整题目与答案
【单选题】CDIO课程之中的O是指( )。
A.
构思
B.
设计
C.
实现
D.
运作
查看完整题目与答案
【单选题】CDIO课程之中的I是指( )。
A.
构思
B.
设计
C.
实现
D.
运作
查看完整题目与答案
【单选题】ABC Company is audited by the Phoenix office of Willingham CPAs. Which of the following individuals would be leastlikely to be considered a "covered member" by the independence standard?
A.
Staff assistant on the audit
B.
An audit partner in the Eloi office
C.
A tax partner in Phoenix who performs no attest services for ABC Company or for any other clients.
D.
The partner in charge of Willingham CPAs (she does no work on the ABC Company Audit)
查看完整题目与答案
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