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【多选题】
下列有关企业合并形成的长期股权投资的表述中，正确的有( )。A.
采用同一控制下的控股合并时，以所取得的对方所有者权益账面价值的份额作为长期股权投资成本
B.
采用非同一控制下的控股合并时，以所取得的对方可辨认净资产的公允价值份额作为长期股权投资成本
C.
采用非同一控制下的控股合并时，支付合并对价的公允价值与账面价值的差额一定计入营业外收入或营业外支出
D.
通过多次交换交易分步实现的企业合并，合并成本为每一单项交易成本之和。
E.
非同一控制下的企业合并，购买进行企业合并所发生的各项直接相关费用应当计入企业合并成本。该直接相关费用不包括与发行债券、股票相关的佣金、手续费
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举一反三
【单选题】Which of the following statements is best supported by the last paragraph?
A.
Men keep their innermost feelings to themselves.
B.
Women are more serious than men about marriage.
C.
Men often take sudden action to end their marriage.
D.
Women depend on others in making decisions.
【单选题】Which of the following is in agreement with the authors point of view?
A.
Men and women are completely different as far as emotions are concemed
B.
Women are talkative，while men are not．
C.
Women are born to be able to identify and express their feelings．while men are not．
D.
The gender image described in the best seller is too over-generalized
【单选题】Which of the following statements is supported by the facts stated in the passage?
A.
Men tend to pay themselves more than they pay other men for the same work.
B.
Women tend to pay men more than they pay other women for the same work.
C.
Men tend to pay women less than they pay other men for the same work.
D.
None of the above.
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