非同一控制下的企业合并时，长期股权投资初始成本与合并对价的差

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问题多项选择题

非同一控制下的企业合并时，长期股权投资初始成本与合并对价的差额应计入的会计科目有( )。

A．营业外收入

B．资本公积

C．营业外支出

D．长期股权投资

E．投资收益

答案

参考答案：A,C

填空题

根据句意及汉语提示写单词.

1. I'm starving, Mum. Would you please give me some _______ (面包)?

2. It's reported that the meeting will be _______ (举行) at the Town Hall.

3.—Did you go to Jim's birthday party?

—No. I wasn't _______ (邀请).

4. What is your favourite _______ (一道菜)?

5. In most western countries, people often eat with knives and _______ (叉子).

单项选择题

反映药物作用趋势的是

A．四气

B．五味

C．归经

D．毒性

E．升降浮沉