皮皮学，免费搜题
登录
搜题
【多选题】
下列关于长期股权投资后续计量采用权益法的表述正确的是( )A.
长期股权投资的初始投资成本大于投资享有被投资单位可辨认净资产公允价值份额的，按照其差额调减长期股权投资，并确认商誉；长期股权投资的初始投资成本小于投资享有被投资单位可辨认净资产公允价值份额的，应按其差额调增长期股权投资，并计入营业外收入。
B.
被投资企业宣告发放股票股利时， 投资企业不做账务处理。
C.
因被投资单位除净损益以外所有者权益的其他变动，应当按相应比例调整长期股权投资，同时计入当期损益
D.
被投资企业净损益的确定被投资单位有关资产、负债的公允价值为基础。
E.
在确认被投资企业净损益时，对于投资双方因顺流、逆流交易产生的未实现内部交易损益，应全部予以抵销。
拍照语音搜题，微信中搜索"皮皮学"使用
参考答案：
参考解析：
知识点：
皮皮学刷刷变学霸
举一反三
【单选题】Cylinder linings constructed as an integral part of the block, are characterized by which of the following disadvantages?
A.
They conduct heat poorly
B.
They are expensive
C.
They cannot be replaced.
D.
They require special tools for removal
【单选题】(2019年新江省第三次联考) Said sample shall be treated as an integral part of this contract. The quality of the goods delivered shall not be lower than the sample .画线部分的“ sample"指的是
A.
reference sample
B.
standard sample
C.
duplicate sample
D.
sealed sample
【判断题】From an ecological perspective, humans are regarded as an integral part of the ecosystem. Separating humanity from the natural environment can therefore be seen as artificial. While this is true, the ...
A.
正确
B.
错误
【简答题】Nearly all stamps have some amount of text e________ in their design. (--inserted as an integral part of a surrounding whole)
【简答题】As an integral part of alcohol culture, jiuling has a long history dating back to ________ Dynasty.
【判断题】As an integral part of Chinese culture and a heritage of world medicine, TCM is an effective alternative to heal the sick.
A.
正确
B.
错误
【单选题】As an integral part of the manufacturing process, packaging can make or break the success of a product. Which word can be a substitute for the underlined word?
A.
essential
B.
integrated
C.
intentional
D.
integrity
相关题目：