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问题 多项选择题

小企业会计准则与企业会计准则对长期股权投核算的区别主要包括（）。

A、初始投资成本确定不同

B、后续计量时权益法的核算不同

C、长期股权投资损失核算科目不同

D、长期股权投资损失确认条件不同

答案

参考答案：A, B, C, D

问答题

A company, ABC Limited, engaged in the production of microchips for the South American market, has encountered diffi culties due to a material reduction in orders. Despite the circumstances, Peter, the sole director, has continued to enter into obligations with suppliers. Creditors are considering taking action against the company and against Peter.Required:

(b) Explain the implications of a disqualifi cation order and state whether such a disqualifi cation order could be issued against Peter in his capacity as director. (5 marks)
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选择题
汽车在平直公路上以速度v0匀速行驶，发动机功率为P，快进入闹市区时，司机减小了油门，使汽车的功率立即减小一半并保持该功率继续行驶．设汽车行驶时所受的阻力恒定，则下面四个图象中，哪个图象正确表示了司机从减小油门开始，汽车的速度与时间的关系（　　）

A．

B．

C．

D．
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