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【单选题】
2) What is a typical student like now?
A.
School is the center of their lives.
B.
They study part time.
C.
They don’t work.
D.
All of them want to change their careers.
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D.
is under the pressure of fear
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A.
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A.
合并方应将长期股权投资初始投资成本与所付对价的公允价值的差额,调整资本公积
B.
合并方以非现金资产作为合并对价的,应将该资产公允价值与账面价值的差额计入当期损益
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所取得的长期股权投资应采用权益法进行后续计量
D.
所取得的长期股权投资的初始投资成本为享有被合并方可辨认净资产公允价值份额
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