关于政府补助的计量,下列说法正确的有( )。
A.政府补助为货币性资产的,应在实际收到款项时按照到账的实际金额确认和计量
B.政府补助为非货币性资产的应当按照实际取得资产并办妥相关受让手续时的资产公允价值计量
C.政府补助为非货币性资产的应当按照实际取得资产并办妥相关受让手续时的资产账面价值计量
D.政府补助为非货币性资产的公允价值不能可靠取得的,按照名义金额计量
参考答案:A,B,D
解析: 政府补助为非货币性资产的应当按照实际取得资产并办妥相关受让手续时的资产公允价值计量。
关于政府补助的计量,下列说法正确的有( )。
A.政府补助为货币性资产的,应在实际收到款项时按照到账的实际金额确认和计量
B.政府补助为非货币性资产的应当按照实际取得资产并办妥相关受让手续时的资产公允价值计量
C.政府补助为非货币性资产的应当按照实际取得资产并办妥相关受让手续时的资产账面价值计量
D.政府补助为非货币性资产的公允价值不能可靠取得的,按照名义金额计量
参考答案:A,B,D
解析: 政府补助为非货币性资产的应当按照实际取得资产并办妥相关受让手续时的资产公允价值计量。
完形填空。 | |||
As she waited at the edge of the ice for her music to start, Peggy took a quick look at her father | |||
( )1.A. looked ( )2.A. tried ( )3.A. flown ( )4.A. friend ( )5.A. started ( )6.A. allow ( )7.A. thought ( )8.A. last ( )9.A. lost ( )10. A. ice ( )11. A. so ( )12. A. satisfied ( )13. A. becaus ( )14. A. skater ( )15. A. seldom ( )16. A. player ( )17. A. looked ( )18. A. comfortably ( )19. A. cried out ( )20. A. California | B. watched B. hoped B. driven B. children B. played B. set out B. belief B. following B. present B. fear B. or B. finished B. until B. parents B. always B. audience B. wished B. anxiously B. let out B. Cleveland | C. found C. hoping C. hoped C. son C. develop C. carry C. success C. recent C. string C. music C. before C. unsatisfactory C. as C. judges C. again C. parents C. waited C. hurriedly C. declared C. Ohio | D. stepped D. looking forward D. prepared D. daughter D. sang D. support D. design D. past D. gone D. audience D. then D. welcome D. before D. audiences D. hardly D. judges D. asked D. happily D. announced D. England |