题目内容

甲公司对于债务重组中的或有收益,正确的处理方法是()。

A. 在债务重组时计入当期损益
B. 在债务重组时计入重组后债权的入账价值
C. 在债务重组时不计入重组后债权的入账价值,实际收到时计入资本公积
D. 在债务重组时不计入重组后债权的入账价值,实际收到时冲减财务费用

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The furniture delivered by the shop is quite different from______in the exhibition hall.

A. that
B. those
C. the one
D. the ones

If not______with the respect he feels due to him, Jack gets very ill-tempered and grumbles

A. being treated
B. treated
C. be treated
D. having been treated

According to Larsen, to redress the traffic problem,_____.

A. car pooling must be studied
B. rapid mass transit system must be introduced
C. flexible work hours must be experimented
D. overall strategies must be coordinated

甲公司为增值税一般纳税人,于2011年12月10日购入一台需要安装的生产设备,取得的增值税专用发票上注明的金额为100万元,增值税进项税额17万元,运杂费1万元,设备安装时,领用自产产品一批,其账面成本为5万元,公允价值(等于计税价格)为8万元,安装人员工资为10万元,设备操作人员培训费2万元,则安装完毕后该项固定资产的入账价值为()万元。

A. 134.36
B. 133.85
C. 137.36
D. 116

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