题目内容

企业取得长期股权投资时，实际支付的价款或对价中包含的被投资方已宣告但尚未发放的现金股利，应计入( ) 账户。

A. “投资收益”
B. “财务费用”
C. “应收股利”
D. “长期股权投资”

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更多问题

同一控制下的企业合并所取得的长期股权投资的初始投资成本是取得被合并方所有者权益账面价值的份额。

A. 对
B. 错

Directions: There are ten sentences in this section. Beneath each sentence there are four wordsor phrases marked A, B, C and D. Choose one word or phrase that best completes the sentences.1. The________ company paid out for the stolen jewelry and silver.

A. assurance
B. insurance
C. injection
D. corporation

I cannot _________ what will happen next year.

A. precede
B. elect
C. indicate
D. predict

I think I began to understand its significance __________.

A. over time
B. on time
C. in time
D. all the time