首页
普通专升本
成人高考
学位英语
在线刷题
最近学习
最近学习课程
最强大脑 · 3天挑战极限记...
副标题副标题副标题副
最强大脑 · 3天挑战极限记...
副标题副标题副标题副
您现在位置：
模拟考场
>
湖北自学考试
>
专业课
>
高级财务会计
>
浏览试题
[单选题]
在现时成本会计中，按照实物资本维护的观念，对于因通货膨胀而使资产现时价格增加的部分，应当( )。
A
作为一种未实现的持有资产损益确认
B
视为未来重置该项资产所必需发生的追加成本
C
作为企业资本维护的准备金，计入利润表中的“现时成本收益”
D
作为现时成本营业收益的组成部分，并区分为未实现持产损益和已实现持产
收藏
查看答案
参考答案
试题答案：
C
答案解释：
相关题目
下列属于基础金融工具的是（）。
33．甲公司2015年年初递延所得税资产余额为630 000元、递延所得税负债余额为1 650 000元，当年应交所得税为8 900 000元。2015年年末甲公司资产负债表中有关资产、负偾的账面价值与其计税基础相关资料如下表所示，除所歹n项目外，其他资产、负债项目不存在会计与税收上的差异。甲公司所得税税率为25％。
下列有关中期财务报告的表述中，正确的是( )第三章上市公司的信息披露
控制权取得日后会计报表
23．根据套期工具和被套期项目之间的关系，套期保值可划分为
下列在一般物价水平会计模式中，采用的方法有( ) 第十章一般物价会计
同一控制下企业控股合并长期股权投资的成本是（）
采用权 益集合法编制控制权取得8合并会计报表时，母公司将子公司股东权益中未被合并部分作为()
9．抵销以前各期固定资产原价中包含的未实现内部销售利润，在贷记“固定资产——原价”项目的同时，借记的项目是
在合并会计报表中，下列关于抵销分录表述正确的是( ) 第八章取得日后合并报表
热门试题
1.
商品买卖与货款支付分离时，货币发挥的职能是()。
2.
22.在结构化程序设计中，模块间的耦合性低的好处是
3.
17.信息系统战略性规划方法中，不包括
4.
简述国家如何调控积累和消费之间的关系。
5.
Passage Four Ideas about polite behaviour differ from one culture to another.Some societies, such as America and Australia,for example, are mobile and very open. People here change jobs and move house quite often. As a m result, they have a lot of relationships that often last only ma short time, and they need to get to know people quickly. So it's normal to have friendly conversations with people that they have just met, and you can talk about things that other cultures would regard as personal. On the other hand, there are more crowded and less mobile societies where long-term relationships are more important. A Malaysian or Mexican business person, for example,will want to get to know you very well before he or she feels happy to start business. But when you do get to know each other, the relationship becomes much deeper than it would in a mobile society. To Americans, both Europeans and Asians seem cool and formal at first. On the other hand, as a passenger from a less mobile society puts it, it's no fun spending several hours next to a stranger who wants to tell you all about his or her life and asks you all sorts of questions that you don't want to answer. Cross-cultural differences aren't just a problem for travelers, but also for people in daily life. Some societies have " universalist'' cultures. These societies strongly respect rules, and they treat every person and situation in basically the same way. "Particularist" ( 强调特性的)societies also have rules, but they are less important than the society's unwritten ideas about what is right or wrong for a particular situation or a particular person. So the normal rules are changed to fit the needs of the situation or the importance of the person.
热门试卷
成人高考专升本《政治》模拟试卷
去做题
已有3410做题
2020年湖北成人高考专升本政治模拟试题三
去做题
已有2205做题
成人高考专升本政治考试模拟试题及答案(1)
去做题
已有1893做题
湖北成考专升本政治真题（2021年）
去做题
已有1324做题
成人高考高起点语文考试高分突破试题及答案四
去做题
已有1189做题
