问题 单项选择题

下列关于企业以现金结算的股份支付的会计处理中,不正确的是()。

A、初始确认时确认所有者权益

B、初始确认时以企业所承担负债的公允价值计量

C、等待期内按照所确认负债的金额计入成本或费用

D、可行权日后相关负债的公允价值变动计入公允价值变动损益

答案

参考答案:A

填空题

阅读下面的短文,用括号内所给词的适当形式填空,必要时可加助动词。请将答案填写在文后相应的横线上。

       During the Second World War. John's family didn't have a washing machine. Therefore,   1   (keep)

clothes clean became a problem for them.

       Before long, a family friend decided   2   (join) the army and his wife was going with him. John's family

told them that they could take care of their furniture while they were away. To the   3   (family) surprise, the

friend suggested they should use his Bendix washing machine. "It would be better for it to   4   (use), rather than

sitting   5   (quiet)" he said. 

       Young John helped with the washing, and he developed a deep love of the old, green Bendix.   6   (Late)

the war ended and the family's friend returned. When he came to take the machine away. John became very sad.

His mother saw this and said to   7   (he). "Son, you must remember that machine didn't belong to us in the   8  

(one) place. It was a gift for us to be able to use it for such a long time. So, instead of   9   (be) sad about the

loss. Let's be grateful that we   10   (be) able to use it at that time." 

       We have all experienced loss: loss of people and things. However, if we see the thing we   11   (lose) as a

gift that we were given for a time, maybe the sad   12   (memory) will change into   13   (thank) ones.

1.                2.                3.                4.                 5.                 6.             

7.                8.                9.                10.               11.                12.                 13.             

问答题 简答题