题目内容

下列各项有关投资性房地产转换会计处理的表述中,正确的有()。

A. 自用房地产或者存货转换为采用成本模式计量的投资性房地产时,投资性房地产按照转换当日的账面价值计价
B. 采用公允价值模式计量的投资性房地产转换为自用房地产时,应当以其转换当日的公允价值作为自用房地产的入账价值,公允价值与原账面价值的差额计入当期损益
C. 采用公允价值模式计量的投资性房地产转换为自用房地产时,应当以其转换当日的账面价值作为自用房地产的账面价值,不确认转换损益
D. 自用房地产或存货转换为采用公允价值模式计量的投资性房地产时,投资性房地产按照转换当日的账面价值计价
E. 自用房地产或存货转换为采用公允价值模式计量的投资性房地产时,投资性房地产按照转换当日的公允价值计价

查看答案
更多问题

消防软管卷盘的额定工作压力为1.6MPa时,其射程不应小于()米。

A. 5.0
B. 6.0
C. 7.0
D. 8.0

电绝缘手套适用于高电压场合,其最高测试电压为5000伏,最高使用电压1000伏,具有()抗机械强度的性能。

A. 油
B. 耐酸
C. 耐臭氧
D. 耐高温
E. 耐低温

压力本身没有好坏之分:如果一个刺激能促使个体更有效地完成认知和行为任务,就属于();如果刺激事件引起的生理、心理和行为变化的结果是不利于身心健康,就是()

Most people have no idea of the hard work and worry that gointothe collecting of those fascinating birds and animals that they pay to see in the zoo.One of the questions that is always asked of me is 1 I became an animal collector in the first 2.The answer is that I have always been interested in animals and zoos.According to my parents, the first word I was able to say with any 3 was not the conventional “mamma” or “daddy”,4 the word “zoo”, which I would 5 over and over again with a shrill 6 until someone, ingroupsto 7 me up, would take me to the zoo.When I 8 a little older, we lived in Greece and I had a great 9 of pets, ranging from owls to seahorses, and I spent all my spare time 10 the countryside in search of fresh specimens to 11 to my collection of pets.12 on I went for a year to the City Zoo, as a student 13 , to get experience of the large animals, such as lions, bears, bison and ostriches,14 were not easy to keep at home.When I left, I 15 had enough money of my own to be able to 16 my first trip and I have been going 17 ever since then.Though a collector's job is not an easy one and is full of 18 ,it is certainly a job which will appeal 19 all those who love animals and 20. 请在16处填上正确答案()

A. pay
B. provide
C. allow
D. finance

答案查题题库