把税收分为流转税、所得税、财产税、资源税和行为税是按()进行的税收分类。
A.税负能否转嫁
B.课税对象性质
C.税收管辖和支配权
D.计税依据采用价值量还是实物量
参考答案:B
— Wang Lin has decided to _____ his bad habit of smoking.
— That's good news. I hope I can do it. [ ]
A. give up
B. set up
C. clean up
D. save up
自用房地产转换为采用公允价值模式计量的投资性房地产,转换日该房地产公允价值大于帐面价值的差额,正确的会计处理是( )
A.计入资本公积
B.计入期初留存收益
C.计入营业外收入
D.计入公允价值变动损益