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【多选题】
甲公司以其持有的丙公司股票交换乙公司的一栋自用办公楼,并将换入的办公楼直接对外出租。甲公司所持有丙公司股票作为以公允价值计量且其变动计入当期损益的金融资产核算,其成本为18万元,累计确认公允价值变动收益为5万元,在交换日的公允价值为28万元。甲公司另向乙公司支付银行存款2万元。乙公司用于交换的办公楼的账面价值为26万元,未减值准备,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,拟随时处置丙公司股票以获取差价。甲公司和乙公司不存在任何关联方关系。假定该交换具有商业实质,不考虑增值税等其他因素。下列关于乙公司会计处理的表述中,不正确的有( )。A.
换出办公楼按照账面价值确认销售收入并结转销售成本
B.
换入丙公司股票确认为长期股权投资
C.
换入丙公司股票按换出办公楼的账面价值计量
D.
换出办公楼的处置净收益为4万元
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【简答题】和 是静态分析的基本方法
【单选题】________ excited Geoff Marcy most was whether there were planets in other solar system where life might exist.
A.
It
B.
That
C.
What
D.
Why
【单选题】Dr. Marcy thinks that life may exist in the 55 Cancri system because ______.
A.
he has found the system similar to the solar system
B.
he has discovered an Earth-like planet there
C.
he has discovered a rocky planet there
D.
he has found signs of life in the system
【简答题】system life cycle
【单选题】________ excited Geoff Marcy most was ________ there were planets in other solar system where life might exist.
A.
It; if
B.
That; whether
C.
What; whether
D.
What; that
【单选题】The computer doesn't ________ until it is connected to other parts of the system. [ ]
A.
come to life
B.
come to harm
C.
come to light
D.
come to hand
【单选题】There may be, somewhere outside the solar system, intelligent life ______ messages to us.
A.
sends
B.
sent
C.
sending
D.
has sent
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