成考院校在线答案
- 2022-09-12 [多选] <p class="MsoNormal" style="mso-pagination:widow-orphan;">1、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">在债务重组的会计处理中，以下正确的提法是（ ）</span><span style="font-family:'Times New Roman';mso-fareast-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [多选] <p class="MsoNormal" style="mso-pagination:widow-orphan;">8、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">合并财务报表的特点包括（ ）。</span><span style="font-family:'Times New Roman';mso-fareast-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [多选] <p class="MsoNormal" style="mso-pagination:widow-orphan;">6、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">下列表述中，正确的有（ ）。</span><span style="font-family:'Times New Roman';mso-fareast-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan;">17、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">我国采用直接标价法表示外币与人民币的汇率。（</span><span style="font-family:'Times New Roman';mso-fareast-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> </span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">）</span><span style="font-family:'Times New Roman';mso-fareast-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan;">14、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">租赁期内为租赁资产支付的保险费属于履约成本，应计入当期损益。（ ）</span><span style="font-family:'Times New Roman';mso-fareast-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan;">12、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">企业发生外币交易后，需要在期末将货币性项目余额调整为期末即期汇率。（</span><span style="font-family:'Times New Roman';mso-fareast-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> </span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">）</span><span style="font-family:'Times New Roman';mso-fareast-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan;">14、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">企业对可行权条件进行修改，减少所授予的权益工具的公允价值，那么应以修改后所授予权益工具的公允价值为基础确认取得服务的金额。（ ）</span><span style="font-family:'Times New Roman';mso-fareast-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan;">19、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">关于未担保余值，有证据表明未担保余值已经减少的，应当重新计算租赁内含利率。（ ）</span><span style="font-family:'Times New Roman';mso-fareast-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan;">11、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">在非同一控制下控股合并，子公司的净资产公允价值与账面价值之间的差额应该调整母公司的资本公积。 （ ）</span><span style="font-family:'Times New Roman';mso-fareast-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan;">19、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">计算应纳税所得额时，支付的税收滞纳金不得税前扣除。（ ）</span><span style="font-family:'Times New Roman';mso-fareast-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <o:p></o:p></span></p>