题目内容

购建或者生产符合资本化条件的资产需要试生产或者试运行的。在试生产结果表明资产能够正常生产出合格产品、或者试运行结果表明资产能够正常运转或者营业时,应当认为该资产已经达到预定可使用或者可销售状态。()

A. 正确
B. 错误

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听力原文:W: Dad, I'm bored. Can I go to a movie today?
M: A movie today? Okay. Well, should we go with mother?
W: Yeah.
M: OK, we have to wait for mother because she's at a meeting right now.
W: OK.
M: Alright. And what should we do after we go see the movie?
W: Umm...go on a little walk.
M: Good idea. Where would you like to go? Would you like to go down to the beach or through the park?
W: To the beach.
M: Well, that sounds great.
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A. To the park.
B. To the swimming pool.
C. To the movie.
D. To the library.

应纳税暂时性差异产生递延所得税资产。()

A. 正确
B. 错误

地区分部是以某行政区域作为划分依据,可以是单一国家,也可以是两个或两个以上相邻的国家的组合,可以是一个国家内的行政区域,也可以是一个国家两个或两个相邻的行政区域的组合。()

A. 正确
B. 错误

外币财务报表折算差额,在利润表中单独列示。()

A. 正确
B. 错误

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