题目内容

对被投资单位不具有控制、共同控制、重大影响，且公允价值不能可靠计量的股权投资，根据新修订的会计准则应按照金融资产（其他权益工具投资）会计核算方法处理。（）

A. 对
B. 错

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采用成本法核算的长期股权投资，持有期间当被投资方宣告分配现金股利，投资方应按照能够获得的股利确认“应收股利”科目的同时记入当期“投资收益”科目。

A. 对
B. 错

1. The schoolboyto the blind man on his way home yesterday afternoon

Apologizes
B. apologized
C. will apologize
D. has apologized

2. We have no more vegetables in the fridge. Iand buy some

A.go
B. Went
C. will go
D. was going

3.How about going for a drive, Mike?-One moment, please! Icleaning our room soon

A. will finish
B. have finished
C. finish
D. finished