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[单选题]
彻底废除传统财务会计以收进成本作为资产的计价标准，同时改变以收入和成本费用配比确定收益的原则，这种通货膨胀会计模式是( ) 。
A
现时成本会计
B
变现价值会计
C
一般物价水平会计.
D
现时成本/等值货币会计
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试题答案：
B
答案解释：
相关题目
30.
某企业在破产清算中，变卖各种库存商品取得价款200万元，增值税税额34万元，款项存入银行，该库存商品账面价值为180万元，则该企业应计入清算损益的金额为（）
甲公司下有乙、丁两个子公司，丙公司下面有戊、庚两个子公司，下面合并属于同一控制下合并的是（）
资料: 某企业某项设备按照税法规定按4年采用直线法提取折旧，按照会计规定按6年采用直线法提取折旧，该项固定资产原值600000元，不计残值。假设该企业每年实现税前会计利润4000 000元， 该企业所得税率为33%。 要求:采用纳税影响会计法计算第1年的所得税费用、应交所得税和时间性差异影响纳税的金额 (列出计算过程)。
下列各项中，属于一般物价水平会计工作内容的有( )。
5．编制非同一控制下控股合并控制权取得日合并工作底稿，对于被合并方库存商品公允价值大于其账面价值的差额，在借记“存货”项目的同时，贷记的项目是
期末对外币账户（货币性项目）按照（）汇率进行期末调整。
关联方交易的披露应当遵循重要性的会计信息质量要求,判断关联方交易是否重要的依据是( ) 。
企业在确定地区分部时，应考虑的主要因素有( )
甲公司为上市公司，下列企业中与甲公司构成关联方关系的有( )
热门试题
1.
1.Friction is a force which opposes motion. Much of the energy supplied to a complicated machine with many moving parts is wasted in overcoming this opposition. The energy is converted into useless heat. The amount thus lost can be considerably reduced and the life of the machine prolonged by careful lubrication. This reduction improves the efficiency of the machine. Another way in which friction is reduced is to substitute roller or ball bearings for the earlier type of bearing, in which the surfaces in contact move by sliding. Bearings of these later types are used very extensively in many kinds of modern machinery.It must not be assumed, however, that friction is always a disadvantage. In many instances it is highly important. Belts are often used in conveying power from one machine to another. In the absence of friction, this could not be done. The driving wheel would not run the belt, neither would the belt run the wheel to driver. Without friction, then, belted machinery could not be used. Again in the case of all motor vehicles, friction is essential in the operation of the brake. Were there no friction, there could be no brake. But even this illustration does not give an adequate picture of the importance of friction. The vehicle could not even be started if it were not for the friction exerted between the tires and the road. Nails hold in wood, and screws hold in either wood or metal by reason of friction, without which they would be useless. Walking is difficult enough on an icy pavement, but it would be wholly impossible if there were no friction at all between the shoe and the pavement.(5分)1.1 Friction arises when____.(1分)A. an opposing force of motion exists B. the energy is wastedC. everything is motionlessD. a complicated machine is supplied with energy
2.
下列设备中，属于输出设备的是______。(1分)
3.
台湾人民为反抗国民党当局暴政而举行“二二八’起义的时间是
4.
28．光谱方案的提出者是费尔德曼和
5.
在真理标准问题上坚持辩证法，就是承认（ ）
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