外购存货运输途中发生的损耗必须区分合理与否,属于合理损耗部分,可以直接作为存货实际成本计列。()
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企业发行债券(非专门借款)时所发生的相关税费,应在抵减了发行期间冻结资金所产生的利息收入后计入“财务费用”科目。()
A. 正确
B. 错误
企业采用成本与市价孰低法计提短期投资跌价准备,在按单项投资计提短期投资跌价准备的情况下,当处置某项短期投资时,该项短期投资跌价准备是否同时结转,并不影响转让当期的投资收益。()
A. 正确
B. 错误
It can be inferred from the text that ______.
A. South Africa has claimed that it will purchase over one million units
B. the idea is as audacious as it altruistic
C. the flash memory will be supplanted by a hard disk
D. the desired price of the laptop has not been reached yet
The creation Of the cheap laptop mentioned in the text relies on ______.
A. hi-tech innovation by experienced scientists
B. novel means of combination
C. basic processors manufactured by AMD
D. the state-of-art facilities and equipment