对于以前年度内部交易形成的固定资产,以前年度提取的累计折旧中由于未实现内部销售利润而多计提的数额,在本期编制合并会计报表进行抵销处理时,应当()。
A. 借记“年初未分配利润”项目,贷记“管理费用”项目
B. 借记“累计折旧”项目,贷记“管理费用”项目
C. 借记“营业外支出”项目,贷记“累计折旧”项目
D. 借记“累计折旧”项目,贷记“年初未分配利润”项目
查看答案
What do we know about Kate？
A. She will go to New York with Jack's roommate.
B. She can drive.
C. She has never been to New York.
D. She invites Jack to go with her to New York.
听力原文：M: Do you know Joe Brown's number？
W: No, but you can look it up in the telephone book.
How can the man find Mr. Brown's phone number？
A. By referring to the receptionist.
By calling the telephone operator.
C. By asking his friend.
D. By finding it in the phone book.
When will the woman give her presentation？
At the end of the next week.
B. Tuesday.
C. Some day next week.
D. This evening.
在会计实务中,有时很难区分是会计政策变更,还是会计估计变更,在此情况下应按会计政策变更的处理方法进行处理。()
A. 正确
B. 错误
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