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【单选题】
在确认应分担被投资单位发生的净亏损时，应首先冲减长期股权投资的账面价值，其次冲减其他实质上构成对被投资单位净投资的长期权益账面价值(如长期应收款等);如果按照投资合同和协议约定被审计单位仍需承担额外损失义务的，注册会计师认为应按预计承担的义务确认（ ）A.
资本
B.
应付账款
C.
其他应付款
D.
预计负债
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参考解析：
知识点：
皮皮学刷刷变学霸
举一反三
【单选题】What is the beta of the following portfolio? Stock Amount Invested Security Beta A $6,700 1.41 B $3,000 1.23 C ...
A.
1.01
B.
1.05
C.
1.09
D.
1.23
【简答题】城市公共空间景观设计要素?
【单选题】Your portfolio has a beta of 1. 20 . The portfolio consists of 40 percent U.S. Treasury bills, 30 percent stock A, and 30 percent stock B. Stock A has a risk-level equivalent to that of the overall ma...
A.
3.49
B.
3.51
C.
2.64
D.
3.00
【简答题】一名海外游客在离境前一天晚上找导游员，希望导游员帮她把一件贵重礼品转交给当地的朋友。面对此要求，导游员首先应_____。
【单选题】You own a portfolio which isevenly distributed among U.S. Treasury bills, Stock A with a beta of .84, stock B with a beta of 1.48, and stock C, whichis equally as risky as the market. The risk-free ra...
A.
58
B.
69
C.
83
D.
1.16
【单选题】Your portfolio is comprised of 40 percent of stock X, 15 percent of stock Y, and 45 percent of stock Z. Stock X has a beta of 1.16, stock Y has a beta of 1.47, and stock Z has a beta of 0.42. What is ...
A.
0.87
B.
1.09
C.
1.13
D.
1.18
【单选题】Your portfolio is comprised of 50 percent of stock X, 15 percent of stock Y, and 35 percent of stock Z. Stock X has a beta of 1.16, stock Y has a beta of 1.47, and stock Z has a beta of 0.42. What is...
A.
0.8762
B.
0.9475
C.
1.0658
D.
1.2439
【单选题】妊娠近足月先兆子痫的孕妇，恰当的处理应是（）
A.
积极治疗，等待产程发动
B.
积极治疗24~48小时，症状无明显改善时应终止妊娠
C.
积极治疗一周后，予以引产
D.
立即引产
E.
立即行剖宫术
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