下列各项会计处理中,能够引起企业资产和所有者权益同时变动的有( )。 A.同一控制

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问题:

下列各项会计处理中,能够引起企业资产和所有者权益同时变动的有( )。

A.同一控制下,以发行权益性证券实现企业合并

B.财产清查中发现的固定资产盘盈

C.确认可供出售金融资产的账面价值低于其计税基础产生的递延所得税资产

D.以银行存款返还已确认的国家拨入的具有专项用途的资本性投入款

E.购进原材料一批,并以银行承兑汇票结算

考点:注册会计师会计注册会计师会计
题型:多项选择题

20:00
Word News Programs   The latest news from around the world.
20:30
Teen Dreams  Listen to 15 teenagers from different places in Asia talking about their dreams for the future. What is more important for them—money, education, or love?
21:10
Play for Today   Today’s play is about a young Chinese boy faced with the choice between following his heart to become a pop star or following his parents, who are both doctors.
21:40
Problem—What Problem?  Phone in to ask for Aunt Vera’s advice if you have a problem with your parents, friends, or love. She will tell you what she thinks. But will you follow her advice?
22:30
English Club  Tonight’s theme is Chinese history. Improve your English by listening to tonight’s stories and poems, all about Chinese history.
22:50
Sports News  Sports news brings you news, stories and results from all over the world. We look at football, tennis and basketball. Our worldwide reporters collect stories, scores and interviews.
23:00
Talk Talk  Yuko Tucker talks to tonight’s movie stars from all over the world about their experience of making their latest films.
小题1:If you want to learn about the latest world news, you should turn on the radio at _________.
A.20:00B.21:10C.21:40D.23:00
小题2:If the young Chinese boy in today’s play follows his parents, he will probably become a ______.
A.doctorB.reporterC.pop starD.movie star
小题3:Jack has a problem with his father. You can advise him to call ________for advice.
A.Teen DreamsB.Play for TodayC.Problem—What problem?D.Talk Talk
小题4:What’s the topic of tonight’s English Club?
A.Listening skill
B.Chinese history
C.Chinese stories and poems
D.How to improve your English
小题5:Which of the following is TRUE according to the passage?
A.You can hear about table tennis games between 22:50 and 23:00.
B.Aunt Vera had a lot of problems with her parents when she was young.
C.If you want to hear about movie stars, you’ll have to stay up a bit late.
D.You can learn how 15 Asian teenagers’ dreams came true at Teen Dreams.
题型:多项选择题

太阳经头痛一般表现在:()

A.顶部

B.颞部

C.顶颞部

D.前额部

E.后枕部

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春花盛花期()月。

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契约型证券投资基金反映的是( )关系。

A.债权债务
B.所有权
C.信托
D.股权

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简单介绍成膜胺停用保养的技术要点?

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