题目内容

11.下列各项中，能够据以判断非货币资产交换具有商业实质的有（）。

A. 换入资产与换出资产未来现金流量的风险、金额相同，时间不同
B. 换入资产与换出资产未来现金流量的时间、金额相同，风险不同
C. 换入资产与换出资产未来现金流量的风险、时间相同，金额不同
D. 换入资产与换出资产的预计未来现金流量现值不同，且其差额与换入资产和换出资产的公允价值相比具有重要性

查看答案

搜索结果不匹配？点我反馈

更多问题

9.下列交易中，属于非货币性资产交换的有( )。

A. 以100万元应收债权换取生产用设备
B. 以持有的一项土地使用权换取一栋生产用厂房
C. 以持有至到期的公司债权换取一项长期股权投资
D. 以一批存货换取一台公允价值为100万元的设备并支付50万元补价
E. 以公允价值为200万元的房产换取一台运输设备并收取24万元补价

8.在不涉及补价的情况下，下列各项交易事项中，属于非货币性资产交换的是（）。

A. 开出商业承兑汇票购买原材料
B. 以拥有的对联营企业的股权投资换入专利技术
C. 以应收账款换入对联营企业投资
D. 以作为债权投资换入机器设备

Wang Ning: Hello! This is Wang Ning, marketing assitant of TA Mold.Mr. Jones: Hello, Miss Wang. This is Martin Johes from Leigh Mardon Company. I am interested in your ___ 1 mold. I have seen some samples in Guangzhou Fair. They are very2.Wang Ning: Thank you for your interest in our products. They are 3products and have been_4 to more than 40 countries and areas with high identification.Mr. Johns: I see. And could you give me a ____ 5introduction of your products?Wang Ning: Okay, Mr.Johnes. But you know, for each model, we have a _6 of products. May I fax you a catalogue?Mr.Jones: No, you needn't. I have one copy. I am really 7___ the prices of your products.Wang Ning: In that case, I think we do need a _.Mr. Jones: That's 9_what I am thinking. When will it be convenient for you?Wang Ning: It is up to you. But I hope you can come to visit our company.Mr.Jones: I will fly to Ningbo next monday moring. Is that all right for you?Wang Ning:That's great! I will meet you at the10____.Mr.Jone:Thank you! I will email you the flight number. See you then.Wang Ning:See you.

幼儿园入园幼儿的年龄一般为_岁至岁，也有一些为岁至____岁。