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【多选题】
下列关于非同一控制下企业合并购买现金资产作为合并对价的处理中,不正确的是( )。A.
购买生产用原材料作为合并对价的，原材料的账面价值和相关的进项税额转出计入合并成本
B.
购买可供出售金融资产作为合并对价的，购买日公允价值与账面价值的差额计入投资收益，同时将可供出售金融资产持有期间确认的其他综合收益转入投资收益
C.
购买投资性房地产作为合并对价的，购买日该投资性房地产的公允价值与账面价值的差额扣除相关税费后的净额计入营业外收支
D.
购买库存商品作为合并对价的，购买日库存商品的公允价值计入合并成本，不确认增值税销项税额
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A.
“Life, liberty, and the pursuit of happiness.”
B.
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C.
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D.
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A.
Valuation, value, valuer
B.
Assessment, rate
C.
Appraisal, appraise, appraiser
D.
Evaluation
【简答题】Share with us a story or a piece of news that touched you most using the words and expressions in the language bank. 要求语音答题!
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