问题 单项选择题

下列关于丧失控制权情况下一次交易处置部分对子公司投资的处理,不正确的是()。

A.在个别财务报表中,剩余股权应当按其账面价值确认为长期股权投资

B.在个别财务报表中处置后的剩余股权能够对原有子公司实施共同控制或重大影响的,按有关成本法转为权益法的相关规定进行会计处理

C.在合并财务报表中,剩余股权应当按照其在丧失控制权日的公允价值进行重新计量

D.在合并财务报表中,与原有子公司股权投资相关的其他综合收益,应当在丧失控制权时转为当期投资收益

答案

参考答案:A

解析:

选项A,剩余股权应当按其账面价值确认为长期股权投资或金融资产。

单项选择题

Questions from 36 to 40 are based on the following passage: Generally, cargo is carried in containers, but sometimes it is still shipped as breakbulk cargo. During the voyage, goods may be stacked on top of or come into violent contact with other goods. And the cargo might be dragged, pushed, rolled, or dropped during unloading, while moving through customs, or in transit to the final destination.Moisture is a constant concern because condensation may develop in the hold of a ship even if it is equipped with air conditioning and a dehumidifier(除湿机). Another aspect of this problem is that cargo may also be unloaded in precipitation, or the foreign port may not have covered storage facilities. Buyers are often familiar with the port systems overseas, so they will often specify packaging requirements. If the buyer does not specify this, be sure the goods are prepared using these guidelines:Pack in p containers, adequately sealed and filled when possible.To provide proper bracing in the container, regardless of size, make sure the weight is evenly distributed.Goods should be palletized when possible containerized.Packages and packing filler should be made of moisture-resistant material.To avoid pilferage, avoid writing contents or brand names on packages. Other safeguards include using straps, seals, and shrink wrapping.Observe any product-specific hazardous materials packing requirements.Normally, air shipments require less heavy packing than ocean shipments, though they should still be adequately protected, especially if they are highly pilferable.Finally, because transportation costs are determined by volume and weight, specially reinforced and lightweight packing materials have been developed for exporting. Packing goods to minimize volume and weight while reinforcing them may save money, as well as ensure that the goods are properly packed.

Packaging guidelines should be always preferred EXCEPT().

A.when possible, pack in p containers and adequately sealed and filled

B.moisture-resistant materials for packages including packing filler should be used

C.the more expensive packaging material, the better

D.observing packing requirements for any product-specific hazardous materials

单项选择题