问题
单项选择题
企业因处置部分股权投资或其他原因丧失了对原有子公司控制权的在个别财务报表中，对于处置的股权，应当将处置股权取得的价款与相应股权账面价值之间的差额，计入（）。
A.营业外收入
B.营业外支出
C.投资收益
D.资本公积（其他资本公积）
答案
参考答案：C
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企业因处置部分股权投资或其他原因丧失了对原有子公司控制权的在个别财务报表中，对于处置的股权，应当将处置股权取得的价款与相应股权账面价值之间的差额，计入（）。
A.营业外收入
B.营业外支出
C.投资收益
D.资本公积（其他资本公积）
参考答案：C
| Customs officers at a London airport yesterday found $ 500 000 worth of drugs which were being smuggled into Britain in boxes marked "Urgent Medical Supplies. " The (51) might have suspected for some time that the drugs were being brought into the country in this way. The (52) is believed to be the work of a well-organized international group. Four men were arrested at the airport and held for questioning, (53) it is unlikely that they are organizers. In fact, they declared that they were (54) of what the boxes contained and had acted in good faith in bringing (55) into Britain. This is the third time in six months that attempts have been made to smuggle (56) goods through Customs by declaring them to be medical supplies. They are frequently (57) in special containers and a warning is given that they may be (58) if they are not handled with care. They are determined to put a (59) to this practice, said one of the Customs officers today. (60) is no way these people are going to get away with this any lon- ger. We have the full cooperation of the International Police who are as anxious as we are to track down the main source of supply. |
A．authorities
B．commanders
C．leaders
D．directors