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【单选题】
甲公司投资性房地产采用公允价值模式进行后续计量。甲公司于2013年1月1日收回一项对外出租的写字楼，写字楼账面价值为1500万元(其中账面原值1000万元，公允价值变动为500万元)，写字楼对应的土地使用权账面价值为6000万元(其中账面原值为5000万元，公允价值变动为1000万元)。收回后写字楼作为企业的办公楼于当日投入使用。已知2013年1月1日该项办公楼和土地使用权的公允价值分别为1800万元和8000万元，不考虑所得税等其他因素，对于该转换事项下列说法正确的是( )。
A.
应确认的其他综合收益的金额为2300万元
B.
应确认的公允价值变动损益的金额为2300万元
C.
该项投资性房地产收回后，写字楼的入账金额为1500万元，土地使用权的入账金额为6000万元
D.
收回的土地使用权应和写字楼一起作为固定资产核算
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查看完整题目与答案
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查看完整题目与答案
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A.
The King's birthday.
B.
The stability of the monarchy.
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Criticism from both the left and the right.
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The King's public defence of his reign.
查看完整题目与答案
【单选题】What is NOT one of Michael Porter's five competitive forces?
A.
Potential entry of new competitors
B.
Rivalry among competing firms
C.
Bargaining power of unions
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Bargaining power of suppliers
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Bargaining power of consumers
查看完整题目与答案
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B.
standardization of product is a basic strategy for attaining a competitive advantage in an industry.产品标准化是实现行业竞争优势的基本策略。
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it is necessary for a firm to have the lowest cost structure or create the most valuable product.企业有必要拥有最低的成本结构或创造最有价值的产品。
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