未分类题

下列项目中，投资企业应通过“投资收益”科目核算的有 ( )。
A．交易性金融资产购买时支付的手续费、佣金等交易费用
B．长期股权投资采用权益法核算，投资企业自被投资单位取得的现金股利或利润超过已确认投资收益的部分
C．处置采用权益法核算的长期股权投资，结转原计入资本公积的相关金额
D．出售可供出售金融资产时，应按实际收到的金额，与按其账面余额以及按应从所有者权益中转出的公允价值累计变动额的差额

A.交易性金融资产购买时支付的手续费、佣金等交易费用

B.长期股权投资采用权益法核算，投资企业自被投资单位取得的现金股利或利润超过已确认投资收益的部分

C.处置采用权益法核算的长期股权投资，结转原计入资本公积的相关金额

【参考答案】

ACD长期股权投资采用权益法核算，投资企业自被投资单位取得的现金股利或利润超过已确认投资收益的部分应作为投资成本的收回，......

(↓↓↓ 点击下方‘点击查看答案’看完整答案 ↓↓↓)

<上一题目录下一题>

热门试题

单项选择题

Prior to the 20th century, many languages with small numbers of speakers survived for centuries. The increasingly interconnected modern world makes it much more difficult for small language communities to live in relative isolation, a key factor in language maintenance and preservation. It remains to be seen whether the world can maintain its linguistic and cultural diversity in the centuries ahead. Many powerful forces appear to work against it: population growth, which pushes migrant populations into the worlds last isolated locations; mass tourism; global telecommunications and mass media; and the spread of gigantic global corporations. All of these forces appear to signify a future in which the language of advertising, popular culture, and consumer products become similar. Already English and a few other major tongues have emerged as global languages of commerce and communication. For many of the worlds peoples, learning one of these languages is viewed as the key to education, economic opportunity, and a better way of life. Only about 3,000 languages now in use are expected to survive the coming century. Are most of the rest doomed in the century after that? Whether most of these languages survive will probably depend on how strongly cultural groups wish to keep their identity alive through a native language. To do so will require an emphasis on bilingualism(mastery of two languages). Bilingual speakers could use their own language in smaller spheres — at home, among friends, in community settings — and a global language at work, in dealings with government, and in commercial spheres. In this way, many small languages could sustain their cultural and linguistic integrity alongside global languages, rather than yield to the homogenising(同化的)forces of globalisation. Ironically, the trend of technological innovation that has threatened minority languages could also help save them. For example, some experts predict that computer software translation tools will one day permit minority language speakers to browse the Internet using their native tongues. Linguists are currently using computer-aided learning tools to teach a variety of threatened languages.According to the passage, minority languages can be best preserved ______.A．in the interconnected modern worldB．in relatively isolated language communitiesC．if cultural groups wish to keep their native languagesD．if minority language speakers insist on using their own languages

A.
According
B.
A．in
C.in
D.if
E.if

未分类题

预算线的位置和斜率取决于( ) A．消费者的收入。 B．消费者的收入和商品的价格。 C．消费者的偏好、收入和商品的价格。