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【单选题】
甲公司和乙公司均为增值税一般纳税人，适用的增值税税率为17%。甲公司和乙公司不存在任何关联方关系。2013年3月1日，甲公司以其持有的l万股丙公司股票交换乙公司生产的一台办公设备，并将换人办公设备作为固定资产核算。 甲公司所持有丙公司股票的成本为20万元，累计确认公允价值变动收益为10万元，在交换日的公允价值为32万元。甲公司另向乙公司支付银行存款3.1万元。 乙公司用于交换的办公设备的账面余额为26万元，未计提减值准备，在交换日的公允价值为30万元。乙公司换入丙公司股票后对丙公司不具有控制、共同控制或重大影响，拟随时处置丙公司以获取差价。 要求： 根据上述资料，不考虑其他因素，回答下列问题。 下列各项关于乙公司上述交易会计处理的表述中，正确的是（　）
A.
换入丙公司股票作为可供出售金融资产
B.
换入丙公司股票确认为交易性金融资产
C.
换入丙公司股票按照换出办公设备的账面价值计量
D.
换出办公设备按照账面价值确认销售收入并结转销售成本
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举一反三
【判断题】氮化是属于金属表面化学热处理。
A.
正确
B.
错误
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【单选题】Mr Mays has been left $30,000 which he plans to invest on the Stock Exchange in order to have a source of capital should be decide to start his own business in a few years' time. A friend of his who w...
A.
Study the company reports in the press and try to spot under-valued shares in which to invest
B.
Invest in two or three blue chip companies and hold the shares for as long as possible
C.
Build up a good spread of shares in different industry sectors
D.
Study the company reports in the press and try to spot strongly growing companies in which to invest
查看完整题目与答案
【单选题】Kahn was born in German. He has been working full time in the UK and been UK resident for tax purposes for the last five years. He plans to return to German in the tax year 2018/19. Assuming he has tw...
A.
91 days
B.
90 days
C.
120 days
D.
121 days
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【单选题】下列收集的资料中,哪项属于主观资料
A.
血压160/130mmHg
B.
右上腹部有一个3cmx5cm的肿块
C.
肠鸣音亢进
D.
患者头晕、腹胀
E.
每日腹泻4次
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【多选题】Rosh was established almost 100 years ago. Members of the Rosh family have occupied senior board positions since the outset and even after the company’s flotation 20 years ago a member of the Rosh fam...
A.
A Rosh family should not own 40% of the shares
B.
A N EDs were not the majorities
C.
There is a poor (very narrow) diversity of backgrounds among board members
D.
Timothy Rosh cannot be the chief executive of Rosh
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【单选题】下列资料中,哪项属于主观资料 ( )
A.
黄疸
B.
肺部有啰音
C.
四肢冰冷
D.
剧烈疼痛
E.
温升高
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【单选题】The rancher plans to add a post between every two posts of an open-ended (straight) fence. If he currently has 10 posts in the fence, how many does he need to insert?
A.
5
B.
9
C.
10
D.
20
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【单选题】Restaurateur, Daniel Valentine, is evaluating two sites, Port Douglas and Mission Beach, for his next restaurant. He wants to prove that Port Douglas residents (population 1) dine out more often than ...
A.
s 1 2 < s 2 2
B.
m 1 – m 2 > 0
C.
p 1 – p 2 = 0
D.
m 1 – m 2 = 0
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【简答题】Audio Track 1-3-6.mp3: A: I (1)____________ Sara Foxx. She likes sales,but wants to work part time. B: Hmm ... I spoke with Jason Gray, and he wants towork at home but likes (2)____________. A: Does h...
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【单选题】Jerry McGuire uses his Visa card to buy a new washer and dryer and a new refrigerator for his home. He plans on paying off the credit card over the next two years. How is Jerry using his credit card?
A.
As an installment loan
B.
As a noninstallment loan
C.
As a lump sum payer
D.
As a debit card
E.
None of the options is correct
查看完整题目与答案
相关题目：
【判断题】氮化是属于金属表面化学热处理。
A.
正确
B.
错误
查看完整题目与答案
【单选题】Mr Mays has been left $30,000 which he plans to invest on the Stock Exchange in order to have a source of capital should be decide to start his own business in a few years' time. A friend of his who w...
A.
Study the company reports in the press and try to spot under-valued shares in which to invest
B.
Invest in two or three blue chip companies and hold the shares for as long as possible
C.
Build up a good spread of shares in different industry sectors
D.
Study the company reports in the press and try to spot strongly growing companies in which to invest
查看完整题目与答案
【单选题】Kahn was born in German. He has been working full time in the UK and been UK resident for tax purposes for the last five years. He plans to return to German in the tax year 2018/19. Assuming he has tw...
A.
91 days
B.
90 days
C.
120 days
D.
121 days
查看完整题目与答案
【单选题】下列收集的资料中,哪项属于主观资料
A.
血压160/130mmHg
B.
右上腹部有一个3cmx5cm的肿块
C.
肠鸣音亢进
D.
患者头晕、腹胀
E.
每日腹泻4次
查看完整题目与答案
【多选题】Rosh was established almost 100 years ago. Members of the Rosh family have occupied senior board positions since the outset and even after the company’s flotation 20 years ago a member of the Rosh fam...
A.
A Rosh family should not own 40% of the shares
B.
A N EDs were not the majorities
C.
There is a poor (very narrow) diversity of backgrounds among board members
D.
Timothy Rosh cannot be the chief executive of Rosh
查看完整题目与答案
【单选题】下列资料中,哪项属于主观资料 ( )
A.
黄疸
B.
肺部有啰音
C.
四肢冰冷
D.
剧烈疼痛
E.
温升高
查看完整题目与答案
【单选题】The rancher plans to add a post between every two posts of an open-ended (straight) fence. If he currently has 10 posts in the fence, how many does he need to insert?
A.
5
B.
9
C.
10
D.
20
查看完整题目与答案
【单选题】Restaurateur, Daniel Valentine, is evaluating two sites, Port Douglas and Mission Beach, for his next restaurant. He wants to prove that Port Douglas residents (population 1) dine out more often than ...
A.
s 1 2 < s 2 2
B.
m 1 – m 2 > 0
C.
p 1 – p 2 = 0
D.
m 1 – m 2 = 0
查看完整题目与答案
【简答题】Audio Track 1-3-6.mp3: A: I (1)____________ Sara Foxx. She likes sales,but wants to work part time. B: Hmm ... I spoke with Jason Gray, and he wants towork at home but likes (2)____________. A: Does h...
查看完整题目与答案
【单选题】Jerry McGuire uses his Visa card to buy a new washer and dryer and a new refrigerator for his home. He plans on paying off the credit card over the next two years. How is Jerry using his credit card?
A.
As an installment loan
B.
As a noninstallment loan
C.
As a lump sum payer
D.
As a debit card
E.
None of the options is correct
查看完整题目与答案