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【判断题】
具体准则是企业进行会计核算工作必须遵守的基本要求,是企业会计准则体系的概念基础,是制定基本准则、会计准则应用指南、会计准则解释的依据,也是解决新的会计问题的指南。( )
A.
正确
B.
错误
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【简答题】应付债券 资料:若上题中的公司债券发行价格为102,市场利率为9.5%,公司采用实际利率法进行摊销。 要求:试确定2010年末债券经溢价摊销后的账面价值及当期利息费用。
【判断题】对于分期付息债券,若采用实际利率法对公司溢价发行的的债券摊销,因为债券的账面价值逐期减少,所以溢价摊销额也逐期减少。
A.
正确
B.
错误
【简答题】捐赠和汇款应列入国际收支中的( )。 A.贸易收支 B.单方面转移 C.劳务收支 D.资本项目
【简答题】A.Some slaves were brought to America in the 20th century. B.Slaves were not treated as people. C.Being brutal to slaves was against the law. D.No slave owner was ever punished for their brutality.
【简答题】A.Some slaves were brought to America in the 20th century. B.Slaves were not treated as people. C.Being brutal to slaves was against the law. D.No slave owner was ever punished for their brutality.
【判断题】对于分期付息债券,若采用实际利率法对公司溢价发行的债券摊销,因为债券的账面价值逐期减少,所以溢价摊销额也逐期减少。
A.
正确
B.
错误
【单选题】捐赠和汇款应列入国际收支中的()。
A.
贸易收支
B.
单方面转移
C.
劳务收支
D.
资本项目
【判断题】“外显率”和“表现度”的根本区别在于前者阐述了基因表达与否,是个“质”的问题;而后者要说明的是在表达前提下的表现程度如何,是个“量”的问题
A.
正确
B.
错误
【单选题】What did some people think the Wright brothers were doing?
A.
They were playing with kites.
B.
They were doing something dangerous.
C.
They were doing scientific experiments.
【判断题】对于分期付息债券,若采用实际利率法对公司溢价发行的债券摊销,因为债券的账面价值逐期减少,所以溢价摊销额也逐期减少。
A.
正确
B.
错误
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