成考院校在线答案
- 2022-09-12 [单选] <p align="justify" class="MsoNormal" style="margin-left:0.0000pt;text-indent:0.0000pt;text-align:justify;">31、 <span style="font-family:Microsoft Yahei;font-size:10.5000pt;">以非现金资产清偿债务的方式下，债权人收到非现金资产时应以（ ）入账。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;"> </span> </p>
- 2022-09-12 [单选] <p class="MsoNormal" style="mso-pagination:widow-orphan;">32、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">A公司以一台设备抵偿所欠甲公司的债务12万元，设备的账面原价为10万元，已计提折旧4万元，发生相关税费1万元，设备的公允价值为8万元。A公司债务重组应计入利润的金额为（ ）万元。</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 [单选] <p class="MsoNormal" style="mso-pagination:widow-orphan;">26、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">售后租回形成融资租赁时，承租人每期确认未实现售后租回损益的方法为（ ）。</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 [单选] <p class="MsoNormal">30、 <span style="font-family:Microsoft Yahei;color:#000000;font-weight:normal;font-size:10.5000pt;">企业授予高层管理者的以现金结算的股份支付，等待期内每个资产负债表日确认成本费用的同时计入（ ）。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;"> </span> </p>
- 2022-09-12 [单选] <p class="MsoNormal" style="mso-pagination:widow-orphan;">36、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">股份支付的行权日是指（ ）。</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 [单选] <p class="MsoNormal" style="mso-pagination:widow-orphan;">39、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">根据我国现行会计准则，合并范围的确定应该以“控制”为基础来确定。这里的“控制”( )。</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 [单选] <p class="MsoNormal" style="mso-pagination:widow-orphan;">33、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">甲公司2017年度因亏损合同确认了预计负债100万元，假设此事项计提的预计负债在相关产品生产完成时可以抵扣。2017年期初递延所得税资产的余额为50万元，所得税税率为25％。假定除此事项外再无其他纳税调整事项，则2017年末递延所得税资产的余额为（ ）。</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;">3、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">关于初始直接费用，下列说法中正确的有（ ）。</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 [多选] <p class="MsoNormal" style="mso-pagination:widow-orphan;">10、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">下列有关暂时性差异正确的表述有（ ）。</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 [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;">下列有关所得税的论断中正确的是( )。</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>