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【单选题】
对于长期股权投资的处置，下列各项表述中正确的是( )。A.
采用成本法核算的长期股权投资，处置长期股权投资时，其账面价值与实际取得价款的差额，应当计入所有者权益
B.
处置采用权益法核算的长期股权投资时，因被投资单位除净损益以外所有者权益的其他变动计入所有者权益的金额，应按相应比例转入营业外收入
C.
处置长期股权投资时，如果此前计提了减值准备的，应结转减值准备并冲减资产减值损失
D.
部分处置某项长期股权投资时，应按该项投资的总平均成本确定其处置部分的成本，并按相应比例结转已计提的减值准备和资本项目
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举一反三
【单选题】The spoken or unspoken rules that dictate what people should or should not do in particular situations are called .
A.
norms
B.
methods
【判断题】Threats of protectionism, economic nationalism, and local content rules dictate that international businesses manufacture locally.
A.
正确
B.
错误
【单选题】Our teacher says that ______ is not right for us to break the rules of the school.
A.
/
B.
this
C.
it
D.
that
【简答题】Our world is full of rules. Everyone needs to obey them. But your idea about your school rules? Now many students like to talk about the rules that they have . At their school, they wear uniforms ever...
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