题目内容

下列有关商誉减值会计处理的说法中，正确的有（)。A．在对商誉进行减值测试时，应先将商誉分摊至相关下列有关商誉减值会计处理的说法中，正确的有()。

A. 在对商誉进行减值测试时，应先将商誉分摊至相关资产组或资产组组合，然后进行减值测试，发生的减值损失应首先抵减分摊至资产组或资产组组合中商誉的账面价值
B. 在对商誉进行减值测试时，应先将商誉分摊至相关资产组或资产组组合，然后进行减值测试，发生的减值损失应按商誉的账面价值和资产组内其他资产账面价值的比例进行分摊
C. 商誉减值损失应在母公司和少数股东权益之间按比例进行分摊，以确认归属于母公司的减值损失
D. 商誉无论是否存在减值迹象，每年年末均应对其进行减值测试
E. 商誉减值损失一经确认，在以后会计期间不得转回

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下列有关商誉减值会计处理的说法中，正确的有（)。A．在对商誉进行减值测试时，应先将商誉分摊至相关下列有关商誉减值会计处理的说法中，正确的有()。

如果截止到（），该房地产公司仍未履行合同，则甲市可无偿收回该地段的土地使用权。

听力原文：M: Have you been to London？W: Well, I went to work in London in 1998, and I came back three years later.Q: When did the womsn work in London？(8)

在国际贸易中，要出口本国()要素所生产的商品

Why was Jon nervous when Mrs. Johnson saw his picture？

听力原文：M: Have you been to London？
W: Well, I went to work in London in 1998, and I came back three years later.
Q: When did the womsn work in London？
(8)