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【多选题】
下列关于控股合并形成的长期股权投资的相关会计处理中,正确的有( )。
A.
同一控制下控股合并形成的长期股权投资,初始投资成本与支付的资产等的差额,调整资本(资本溢价或股本溢价),不足的调整留存收益
B.
同一控制下控股合并形成的长期股权投资,应当将初始投资成本与支付的资产等的差额,调整资本(其他资本)
C.
非同一控制下控股合并形成的长期股权投资,以公允价值计量且其变动计入其他综合收益的金融资产转出时,不需要将其持有期间公允价值变动形成的其他综合收益进行结转
D.
非同一控制下控股合并形成的长期股权投资,涉及以固定资产转出时,应将其公允价值与账面价值之间的差额记入资产处置损益科目
E.
同一控制下,合并方以发行权益性证券作为合并对价的,按权益性证券的公允价值作为初始投资成本
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A.
intended
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C.
intending
D.
being intended
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场景
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提问
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金句
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神转折
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正确
B.
错误
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越大
B.
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正确
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错误
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carved
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pried
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penetrated
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【单选题】Some rural African were infected with AIDS because they were given injections of Koprowski's vaccine.
A.
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【单选题】Some of the engines were not suitable for the work they were ________ for.
A.
intended
B.
to intend
C.
intending
D.
being intended
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【单选题】“我们一路奋战，不是为了能改变世界，而是为了不让世界改变我们。这段话属于新媒体的文案结尾的哪种设计方式？”（ ）
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