【单选题】资产负债表日,可供出售金融权益工具的公允价值发生暂时性下跌,账务处理时,贷记“可供出售金融资产——公允价值变动”科目,应借记的科目是( )。
【简答题】用come短语的适当形式填空。 1. The school has very good teachers, but when it ____ buildings, the school is poor. 2. The teacher asked a difficult question, but finally a boy student ____ a good answer. 3. He is ...
【单选题】Students will continue to make the same mistakes ______ we teachers tell them why they shouldn't do so.
【判断题】在资产负债表日,可供出售金融资产以公允价值计量且其变动计入所有者权益。( )
【判断题】企业取得一项可供出售金融资产,取得成本为160万元,资产负债表日确认“可供出售金融资产——公允价值变动”10万元,该项金融资产的计税基础仍应为160万元,并不会因公允价值变动而发生变动。( )