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【简答题】
下列有关长期股权投资的会计处理方法的表述中，不正确的有( )。 A.企业取得的长期股权投资采用权益法核算的，初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的，应按其差额，借“长期股权投资——投资成本”科目，贷记“投资收益”科目 B.收到被投资单位发放的股票股利，不进行账务处理，但备查簿中登记 C.采用权益法核算的长期股权投资确认投资收益时，如内部交易不构成业务，应抵销与其联营企业及合营企业之间发生的未实现内部交易损益 D.投资企业与其联营企业及合营企业之间发生的无论顺流交易还是逆流交易产生的未实现内部交易损失，属于所转让资产发生减值损失的，有实现内部交易损失也应予以抵销
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【单选题】Paul suggested that (they meet) in (the front of) the school gate (at) one o'clock Friday (afternoon).
A.
they meet
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at
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A.
they meet
B.
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errant
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