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【多选题】
关于长期股权投资，下列说法不正确的有( )。A.
企业以无形资产对外投资，其应交的营业税应计入长期股权投资的成本
B.
在成本法下，当被投资企业发生盈亏时，投资企业不做账务处理
C.
权益法下，当被投资企业宣告分配现金股利时，投资企业应将分得的现金股利确认为投资收益
D.
权益法下，当被投资企业发生盈亏时，投资企业应于会计期末按投资比例相应调整长期股权投资账面价值，同时借记或贷记“投资收益”科目
E.
权益法下，期末投资方确认的投资收益等于被投资方实现的账面净利润乘以持股比例
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举一反三
【单选题】Why did Blaine swim with sharks?
A.
to be on TV
B.
to get used to the ocean
C.
to learn to relax even in scary situations
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【简答题】阅读理解。 American magician David Blaine left the glass box in which he had lived for 44 days without food on October 19, 2003. Hundreds of people came to watch the end of his starvation experiment, which...
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