问题 多项选择题

下列情况投资企业不应该终止采用权益法核算而改为成本法核算的有()。

A.投资企业对被投资单位仍然具有重大影响,且公允价值不能可靠计量的

B.投资企业因追加投资,持股比例由原来的30%变为50%

C.投资企业对被投资单位仍然具有共同控制,且公允价值不能可靠计量的

D.投资企业因减少投资对被投资单位不再具有共同控制、重大影响,且公允价值不能可靠计量的

E.投资企业因减少投资对被投资单位不再具有重大影响,且公允价值不能可靠计量的

答案

参考答案:A, B, C

解析:根据《企业会计准则第2号——长期股权投资》规定,投资企业因减少投资等原因对被投资单位不再具有共同控制或重大影响的,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,应当改按成本法核算,并以权益法下长期股权投资的账面价值作为按照成本法核算的初始投资成本。

单项选择题
阅读理解

认真阅读下列短文,根据所读内容在文章后表格中填入恰当的单词。

注意:表格中的每个空格只填1个词。

     I used to be the messiest person alive.Over  the  years, through  watching  others  and  by

trial and error,I have finally found ways to come up with plans,organize them and follow through

with them.

     Make an outline of everything you need to have and do to make your plan happen.Make a

list of all of the steps that need to be accomplished and think about what needs to be done.

     Detail everything thorougy and read over it so you can start coming up with some mental

solutions of how to carry out your plans.

     You should ensure that if for some reason way one doesn't work,you have way two and

way three to lean back on.Therefore,different ways are needed at hand.It's just a matter of

being organized.Chances are that there is always more than one way of doing things,and chances

are that if one of those ways doesn't work,one of the other ones will.

     Committing yourself to finishing at least part if not all of your plan at once is also necessary.

It will show that you not only have initiative to get things rolling,but that you are interested in the

results obtained with making the move to get everything done.

     If you make a commitment to finish before a specific time,make sure that you carry that out,

and be sure to do everything in the way you said you would,within the time frame you set for

yourself.

      Don't try to tackle more things all at a time.All that does is delay your progress,distract you

and make you lose your interest,motivation and energy.

     Carrying out an effective plan requires being as organized as possible.You will only achieve

this by sticking to the order of the plan and not deviating or trying to do more at a time.

     Last but not the least,you should never abandon things mid?project.It will only annoy everyone

around you including yourself.Unfinished plans are a waste of time,energy and,in some cases,even

money.

     So,don't be afraid of organization.The older we get,the more necessary it becomes to have the

skills necessary to follow through with confidence and to be able to carry through plans in an organized

and manageable way.It pays to be organized,after all.