【多选题】采用权益法核算长期股票投资时,“长期股权投资——股票投资”科目的借方登记的内容有( )。
【单选题】If whales scatter in the vast sea, ____________
A.
they will be destined to find the opposite sex
B.
their gene pool will be on the edge of destruction
C.
their chances of reproducing will be reduced
D.
they cannot be the ideal ones to follow
【单选题】采用权益法核算长期股权投资的,如果长期股权投资计提的减值准备大于其初始投资时计入资本公积的金额,则差额部分应计入资本公积。( )
【单选题】Most visitors to that peninsula find the breathtaking scenery, which features the sea and rocks, a great ______.
【多选题】下列关于周转材料,表述正确的有
A.
各种包装材料,如纸,绳,铁丝,铁皮等,应在"原材料"科目内核算
B.
包装物数量不多的小企业,也可以不设置周转材料科目,将包装物并入"原材料"科目核算
D.
周转材料的期末贷方余额,反映小企业结存的周转材料的实际成本或计划成本
【单选题】下列关于流动资金贷款管理的说法,不正确的是()。
A.
与借款人新建立信贷业务关系且借款信用状况一般的流动资金贷款,原则上应采用贷款人受托支付方式
B.
贷款人应采取现场与非现场相结合的形式履行尽职调查,形成书面报告,并对其内容的真实性、完整性和有效性负责
C.
贷款人应根据贷审分离、分级审批的原则,建立规范的流动资金贷款评审制度和流程,确保风险评价和信贷审批的独立性
D.
贷款人可以根据内部绩效考核指标,制定期望的贷款规模指标,必要时可在季末突击放款
【单选题】The Deep Sea Drilling Project was significant because it was ______.
A.
an attempt to find new sources of oil and gas
B.
the first extensive exploration of the ocean bottom
C.
composed of geologists from all over the world
D.
funded entirely by the gas and oil industry
【判断题】采用权益法核算长期股权投资时,随着被投资单位所有者权益的变动而相应增加或减少长期股权投资的账面价值。()