【多选题】我国企业会计准则规定,现金流量套期满足运用套期会计方法条件的,应当按照()规定处理。
A.
套期工具利得或损失中属于有效套期的部分,应当直接确认为所有者权益
B.
套期工具利得或损失中属于无效套期的部分,应当计入当期损益
C.
套期工具利得或损失中属于有效套期的部分,应当计入当期损益
D.
套期工具利得或损失中属于无效套期的部分,应当直接确认为所有者权益
【判断题】我国企业会计准则规定,企业应当对所有的固定资产计提折旧。因而,企业当月增加的固定资产当月也应计提折旧。 ( )
【简答题】听力原文:F:What a terrible mistake, especially for a stranger like me. I was at the reception of the Meridian Hotel and asked about my reservation. They checked several times and couldn't find any such re...
【单选题】--- What has your hobby brought you? --- I think it has brought me happiness, especially it keeps me _____ .
【单选题】—What kind of music do you like? —Well, I like different kinds.—Er, I especially like punk rock.
【简答题】What am I especially ________(擅长)at?
【简答题】阅读理解 I am truly saddened about what is going on in my school district, especially in the school where I am currently working. Why are so many students not doing well? Why is there such a huge achievem...
【多选题】按照我国企业会计准则的规定,企业当期确认的所得税正确的处理方法有( )。
B.
与直接计入所有者权益的交易或者事项相关的递延所得税,应当计入所得税费用
C.
因企业合并产生的应纳税暂时性差异或可抵扣暂时性差异的影响,在确认递延所得税负债或递延所得税资产的同时,相关的递延所得税费用(或收益),一般应调整在合并中应予确认的商誉
D.
按照税法规定允许用以后年度的所得弥补的可抵扣亏损及可结转以后年度的税款抵减,按照可抵扣暂时性差异的原则处理