题目内容

在非企业合并情况下，下列各项中，应作为长期股权投资取得时初始成本入账的有（）。

A. 投资时支付的不含应收股利的价款
B. 为取得长期股权投资而发生的评估、审计、咨询费
C. 投资时支付的税金及其他必要支出
D. 投资时支付款项中所含的已宣告而尚未领取的现金股利

查看答案

搜索结果不匹配？点我反馈

更多问题

企业无论是采用企业合并方式还是其他方式取得长期股权投资，支付的价款或对价中包含的、被投资单位已经宣告发放的现金股利或利润，应作为应收项目单位独核算，不构成长期股权投资成本。

A. 对
B. 错

Directions : Gap fillinggrant ;private ;individual;optimistic; invade ;1.I've always kept my _____and professional lifeseparate.2.France has agreed to _him political asylum.3.We'll wipe out any enemy that dares to our territory4.They wait for the group to decide rather than making decisions.5.I know he is too ______but I don't want to depress him.

It seems that living green is _________easy and affordable. A small step makes a big difference.

A. exactly
B. fortunately
C. surprisingly
D. hardly

I can_____be a teacher. I’m not a very patient person.

A. seldom
B. ever
C. never
D. always