问题 多项选择题

下列各项长期股权投资中,应当采用权益法进行后续计量的有( )。

A.对子公司投资

B.对联营企业投资

C.对合营企业投资

D.不具有重大影响且无活跃市场、公允价值不能可靠计量的权益性投资

答案

参考答案:B,D

解析: 按照《企业会计准则第2号——长期股权投资》的规定,企业对联营企业、合营企业投资应当采用权益法进行核算。

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                                           Advice on Test Taking

     ★Read the directions carefully. This may help you not make careless mistakes.

     ★If there is time, look through the whole test quickly. If you can, take short notes to help you

remember answers that come to your mind on the test or answer sheet (纸). But remember to ask if that

is allowed!

     ★Answer questions in the right order(顺序): 1. Answer easy questions first to build confidence (信

心). It may also help you answer more difficult questions later. 2. Then answer difficult questions or the

most important ones. If you need to choose answers, first find those answers that are probably wrong. If

there are two answers with similar (类似的) ideas, both of them may be wrong. Then choose the best

answer. If you still can't tell the right one, believe the first one that comes to your mind. If you need to

answer some questions, give short descriptions of your ideas and then put them in order.

     ★Review: Don't leave as soon as you have finished all the questions. Review your test to make sure

that you ◎have answered all questions ◎did not choose answers that you don't really want ◎did not

make simple mistakes  

1. Why is it important to read the directions carefully while you are taking a test?

    ____________________________________________

2. If the writer doesn't know which answer to choose, what will he do?

    ____________________________________________

3. How many reasons does the writer give for reviewing the test?

    ____________________________________________

4. What should you do when you finish the questions in a test?

    ____________________________________________

5. What is the passage mainly about?

    ____________________________________________

选择题