搜题请搜索小程序“爱下问搜题”
问题 多项选择题

下列各项资产中，其计提的减值准备在以后会计期间不得转回的有（）。

A．固定资产

B．以成本模式进行后续计量的投资性房地产

C．对于公司的长期股权投资

D．权益法核算的长期股权投资

E．持有至到期债券投资

答案

参考答案：A, B, C, D

解析：

持有至到期投资计提的减值准备在以后的会计期间可以转回。

问答题

Fran, Gram and Hen registered a private limited company Ire Ltd in January 2005 with a share capital of ￡300, which was equally divided between them, with each of them becoming a director of the company.Although the company did manage to make a small profi t in its fi rst year of trading, it was never a great success and in its second year of trading it made a loss of ￡10,000.At that time Fran said he thought the company should cease trading and be wound up. Gram and Hen, however, were insistent that the company would be profi table in the long-term so they agreed to carry on the business, with Fran taking less of a part in the day-to-day management of the business, although retaining his position as a company director.In the course of the next three years Gram and Hen falsifi ed Ire Ltd’s accounts to disguise the fact that the company had continued to suffer losses, until it became obvious that they could no longer hide the company’s debts and that it would have to go into insolvent liquidation, with debts of ￡100,000.Required:Advise Fran, Gram and Hen as to any potential liability they might face as regards:

(b) wrongful trading under s.214 of the Insolvency Act 1986. (5 marks)
查看答案
单项选择题

已知池水平均深2米，面积3000平方米，如施加硫酸铜、硫酸亚铁合剂，施加量分别为（）。

A.3000g；1200g

B.1200g；3000g

C.2520g；1680g

D.1680g；2520g
查看答案