题目内容

利得和损失一定会影响当期损益。()

A. 正确
B. 错误

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采用公允价值模式计量的,应对投资性房地产计提折旧或进行摊销,计提折旧或摊销金额计入当期损益。()

A. 正确
B. 错误

关于债务重组准则中修改其他债务条件的,下列说法中正确的有()。A.债务重组以修改其他债务条件进行关于债务重组准则中修改其他债务条件的,下列说法中正确的有()。

A. 债务重组以修改其他债务条件进行的,债权人应当将修改其他债务条件后的债权的公允价值作为重组后债权的账面价值,重组债权的账面余额与重组后债权的账面价值之间的差额,计入当期损益。债权人已对债权计提减值准备的,应当先将该差额冲减减值准备,减值准备不足以冲减的部分,计入当期损益
B. 修改后的债务条款中涉及或有应收金额的,债权应当确认或有应收金额,将其计入重组后债权的账面价值
C. 修改其他债务条件的,债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。重组债务的账面价值与重组后债务的入账价值之间的差额,计入当期损益
D. 或有应付金额一定计入将来应付金额中

存货是资产的重要内容之一。特种储备物资在没有被国家使用时,应视同企业的存货,列在资产负债表上。()

A. 正确
B. 错误

At this part of the lake there occurs a deep bay or inlet(水湾, 小港), to save rounding which travelers usually strike straight【B1】from point to point, making what is called in voyageur parlance(俗话) a traverse(横渡).These traverses are subjects of【B2】anxiety, and【B3】of delay to travelers. Being sometimes of considerable extent,【B4】from four and five—and in such immense seas as lake Superior—to fourteen miles.
With boats, indeed, there is【B5】to fear,【B6】the inland craft of the fur traders can stand a heavy sea, and often ride out a pretty【B7】storm; but it is far otherwise with the bark canoes that are often used in【B8】. These frail craft can stand very little sea—their frames being made of thin flat slips of wood and sheets of bark, not【B9】than a quarter of an inch thick, which are sewed together with the fibrous roots of the pine【B10】by the natives, and rendered water-tight by【B11】of melted gum(树胶). Although light and【B12】,【B13】, and extremely useful in a country where portages are【B14】, they【B15】very tender usage; and when a traverse has to be made, the guides have always a grave【B16】with some of the most sagacious(有远见的) among the men, us to the probability of the wind rising or【B17】 consultations which are more or【B18】marked by【B19】and tediousness in proportion to the length of the traverse, the state of the weather, and the courage or【B20】of the guides.
【B1】

A. across
B. cross
C. crossing
D. crossed

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