或有事项准则中规定了将与或有事项相关的义务确认为负债的三个条件,其中一个条件是“该义务的金额能够可靠地计量”。这里的“可靠地计量”是指因或有事项产生的现时义务的金额()。
A. 能够准确计算
B. 已有确知金额
C. 能够合理估计
D. 能够根据公式推导
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Commodities in the twentieth century
A. are impossible to compare across centuries.
B. are more expensive than the nineteenth century.
C. are cheaper than they were in the nineteenth century.
D. need to be measured by comparing upper-class essentials such as having a butler.
W公司2000年年末应收账款余额为500万元;2001年确认坏账损失5万元,年末应收账款余额为600万元;2002年收回以前年度核销的坏账2万元,年末应收账款余额为400万元。坏账准备的提取比例为5‰。该公司两年(2001—2002年)内采用备抵法核算坏账比采用直接转销法核销坏账,对损益的影响金额为()万元。
A. 0.5
B. -0.5
C. 2.5
D. -2.5
A bicycle today, generally speaking,
A. requires more work and sweat because fewer people work to produce it.
B. is comparatively less in real price than a bicycle in the nineteenth century.
C. needs to be considered in terms of "nominal" costs.
D. is cheaper in America than any other western country.
"The scene at 79th and the Sunset" refers to
A. the beauty of the natural setting.
B. what was going on at that location.
C. something that cannot be determained by the text.
D. none of the above.
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