题目内容

企业对境外子公司的外币资产负债表进行折算时,采用资产负债表日的即期汇率折算。 ()

A. 正确
B. 错误

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承租人为融资租入固定资产发生的直接费用和履约成本均应计入该项固定资产的成本。 ()

A. 正确
B. 错误

听力原文: W: Hi, Dan, [23]you know which lab you missed? You can have my notes.
M: Thanks. I appreciate that.
W: So how are you feeling?
M: Much better now that I began taking an antibiotic. Students Health gave me one, and it's really helpful. You know what amazes me? [24] The human races survive before antibiotics.
W: [24] I agree. When my father was a young boy in the 1940's, he got blood poisoning and would have died. But his doctor had heard of this new drug called penicillin.
M: Wow, he was really lucky. And we have lots of antibiotics that kill bacteria.
W: Well, penicillin kills bacteria, but not all antibiotics do. Some are just slowing the bacteria down until our normal immune defense can finish the job. Tetracycline(四环素) works in that way.
M: Wow, how do you know all these?
W: My mother used to look up all our medicines. There are lots of books around. It's interesting. What antibiotic are you taking?
M: I don't remember. It's on the bottle. [25] I think I'll take a new look at the label and drop by the library to see if they have reference books on medicines. See you in the lab tomorrow.
(1)

A. Her lab notes.
B. A medical reference book.
C. A homework assignment.
D. The name of her doctor.

下列关于高危行业企业提取的安全生产费用的说法中,不正确的是()。

A. 安全生产费用于费用性支出的,直接冲减专项储备
B. 用安全生产费建造的固定资产达到预定可使用状态时,按形成固定资产的成本冲减专项储备,并确认相同金额的累计折旧
C. 用安全生产费建造的固定资产,在达到预定可使用状态的下个月起按固定资产使用寿命计提折旧
D. 高危行业企业提取的安全生产费,应通过 “专项储备”科目核算

甲公司2012年1月1日溢价发行三年期可转换公司债券,该债券于每年12月31日付息、到期一次还本,面值总额为15 000万元,发行价格16 000万元,票面年利率为4%,实际利率为6%,甲公司按实际利率法确认利息费用。甲公司发行此项债券时应确认的“资本公积一其他资本公积”金额为()万元。

A. 0
B. 801.9
C. 14 198.10
D. 1 801.9

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