题目内容

国有企业改制为股份公司时,对资产进行评估后资产增值,评估增值部分可以按规定折成股份,且不再缴纳所得税。股份公司对经评估后的固定资产计提折旧时,在下列各项中应作为计提折旧基数的是( )。

A. 评估前的固定资产原值
B. 评估后的固定资产原值
C. 评估后的固定资产净值
D. 评估前的固定资产净值

查看答案
更多问题

下列项目能引起资产总额增加的是( )。

A. 长期投资权益法下实际收到的股利
B. 转让短期有价证券取得净收益
C. 在建工程完工结转为固定资产
D. 收回应收账款300万

Water is (41) important of all the things we (42) and drink. Not many people understand this, (43) it’s quite true. The human body (人体) can go (44) food for a long time, but two (45) three days without water can usually (46) people die. Many people don’ t understand how much water the human body needs to work well and many people do not drink (47) , even (48) hot weather. Our body is (49) water, about 65% to 75%, ff we do not have enough water, we’ll (50) tired and many will get ill. So you see, how important water is to us all.

A. [A] fall [B] fell [C] feel

下列各项中,属于计算应收账款占流动资产比重而分析的内容是( )。

A. 用于经营周转的资金量
B. 应收账款的价值
C. 应收款项的账面余额
D. 可收回的应收账款

持有至到期投资以( )进行后续计量。

A. 历史成本
B. 成本与市价孰低
C. 摊余成本
D. 现值

答案查题题库