下列关于企业以现金结算的股份支付的会计处理中,不正确的是()。 A.等待期内按照所确

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问题:

下列关于企业以现金结算的股份支付的会计处理中,不正确的是()。

A.等待期内按照所确认负债的金额计入成本费用

B.初始确认时以企业所承担负债的金额计入成本费用

C.初始确认时确认所有者权益

D.可行权日后相关负债的公允价值变动计入公允价值变动损益

考点:注册会计师第十八章股份支付第十八章股份支付题库
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人类体细胞染色体正常核型Zn为()。

A.40

B.44

C.46

D.48

E.50

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根据对话情景,用括号内所给单词的适当形式或在无提示词的情况下将你认为适当的单词填入对话中,使对话通顺,正确。

Betty: Hey, boys!

Tony:Hi, Betty. Hi, Lingling. Where are you going?

Betty: We’re going to the park to skate. There’s thick ice on the lake. Are you小题1: ____________ (come)with us?

Tony: Are you joking? It’s really cold today.

Daming: And it’s小题2:            (cloud) too, so it might snow.

Lingling: What’s the temperature?

Tony: It’s between minus eight小题3: ___________ minus two degrees! Winter is小题4: _____________ (cold) here than in England.

Daming: Is it小题5: ______________ ( snow) in England in December?

Tony: Not usually, although this year it小题6: _____________ (snow) quite a lot. Most Decembers are wet and小题7: ______________ ( rain).

Daming: What’s the weather like in America in winter, Betty?

Betty: We have cold winters and小题8: _____________ summers. It’s snowy in New York in winter.

Tony: Sounds great! I like小题9: ______________ (sun) weather, and I like snow as well. But I don’t like showers or windy weather.

Betty: Me neither. Rainy weather is terrible! I wish I小题10: ____________ (be) in Australia now. It’s probably sunny and hot there.

题型:单项选择题

某主机的IP 地址为 10.100.100.01/20,其子网掩码是()。

A.255.255.248.0

B.255.255.252.0

C.255.255.240.0

D.255.255.255.0

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长期待摊费用账户属于资产类账户。()

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收回本年度以前拖欠租金额占本年度以前拖欠房地产租金额的百分比称为()

A.租金收缴计划完成率

B.陈欠租金收缴率

C.欠租户发生率

D.租金收缴率

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