企业接受非现金资产捐赠时,该资产入账价值应按会计制度规定的入账价值扣除应交纳的所得税后的余额确认。()
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应收债权出售给银行时,均应将所售应收债权予以转销,并反映相关的出售损益。()
A. 正确
B. 错误
资产负债表日后引起的短期投资的市价下跌,应当作为调整事项,在会计报表附注中进行披露。()
A. 正确
B. 错误
因安排专门借款而发生的辅助费用,在所购建固定资产达到预定可使用状态之前发生的,无论金额大小一律应当在发生时全部予以资本化,其资本化金额即为其实际发生额。()
A. 正确
B. 错误
听力原文:M: I did not see our boss yesterday. Has he come back?
W: He was just back from France besides visiting Britain, Germany, and Spain.
Which country did their boss visit first?
A. France.
Britain.
C. Germany.
D. Spain.