交易性金融資產(chǎn)的計(jì)價(jià)方式是（）
比較分析法的兩種基本分析方法（）
下列各項(xiàng)財(cái)務(wù)分析方法中，使用最普遍的是（）
根據(jù)新會(huì)計(jì)準(zhǔn)則的規(guī)定，大部分資產(chǎn)計(jì)提減值準(zhǔn)備，這是遵循（）
下列選項(xiàng)中，不屬于會(huì)計(jì)信息的質(zhì)量特征的是（）
下列選項(xiàng)中，不屬于非會(huì)計(jì)信息的是（）
職上網(wǎng)在線題庫(kù) > 會(huì)計(jì)本科試題 > 財(cái)務(wù)報(bào)表分析（一） > 第二章 資產(chǎn)負(fù)債表解讀 > 交易性金融資產(chǎn)的計(jì)價(jià)...
題目
掃碼查看暗號(hào)，即可獲得解鎖答案！
點(diǎn)擊獲取答案
資產(chǎn)質(zhì)量分析
因?yàn)槌钟薪灰仔越鹑谫Y產(chǎn)的目的是為了近期內(nèi)出售獲利，所以交易性金融資產(chǎn)應(yīng)當(dāng)按照公允價(jià)值計(jì)價(jià)。
多做幾道
最新試題
- 高利轉(zhuǎn)貸罪的主觀方面是（） A.犯罪故意，并且具有營(yíng)利的目的 B.犯罪故意，并且具有使用的目的 C.犯罪故意，并且具有非法占有的目的 D.犯罪故意，并且具有轉(zhuǎn)貸牟利的目的
- 生產(chǎn)、銷售假藥罪中的假藥是（） A.一切假藥 B.只限于人用藥品與非藥品 C.限于非藥品冒充藥品 D.不合格的藥品
- 背叛國(guó)家罪的犯罪主體是（ ） A.一般主體 B.特殊主體 C.自然人單位 D.達(dá)到刑事責(zé)任年齡，具有刑事責(zé)任能力的中國(guó)公民
- 不屬于特殊正當(dāng)防衛(wèi)不法侵害的是（） A.行兇 B.販毒 C.殺人 D.強(qiáng)奸
- 履約保函的擔(dān)保期限( )。 A.自發(fā)包人與承包人簽訂合同之日起，至簽發(fā)工程移交證書日止 B.自發(fā)包人與承包人簽訂合同之日起，至工程竣工驗(yàn)收合格之日止 C.自提交履約保函之日起，至簽發(fā)工程移交證書日止 D.自提交履約保函之日起，至工程竣工驗(yàn)收合格之日止
- 設(shè)計(jì)施工總承包合同文件，有①承包人建議;②專用合同條款;③價(jià)格清單。解釋順序是( )。 A.①③② B.②③① C.③②① D.①②③
- 進(jìn)口設(shè)備重量為1000噸，離岸價(jià)格FOB為200萬(wàn)美元，海運(yùn)費(fèi)400美元/噸，海運(yùn)保險(xiǎn)費(fèi)率為2‰，美元兌換人民幣為1: 7.1， 該設(shè)備的海運(yùn)保險(xiǎn)費(fèi)為( ) 萬(wàn)元。 A.5.66 B.2.85 C.4.29 D.3.41
- 刑法分則中規(guī)定的“猥褻”屬于（） A.主觀的構(gòu)成要件要素 B.記述的構(gòu)成要件要素 C.規(guī)范的構(gòu)成要件要素 D.消極的構(gòu)成要件要素
- 二人以上共同強(qiáng)奸的，屬于（） A.任意共同犯罪 B.必要共同犯罪 C.復(fù)雜共同犯罪 D.特殊共同犯罪
- 烏拉俄語(yǔ)是什么意思（ )。 A.你好 B.進(jìn)攻 C.勝利 D.沒(méi)有具體的意思，通常用作表達(dá)強(qiáng)烈情感的語(yǔ)氣詞。
該科目易錯(cuò)題
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
- 材料全屏?????????????????????????????????????????????????????????????????????????????? British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【單選】With which aspect of British Columbia is the passage primarily concerned?（）A?Its climateB?Its cultureC?Its geographyDIts history
- In which part of British Columbia can a mild climate be found?（）A?In the southwestBInland from the coastC?In the northDOn the entire west coast
- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB?CedarC?FirDPine
- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D?Make them weak.
- （）AissueBpassedCdebateDanotherE?otherF?internationalGrelatedH?influenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherF?internationalG?relatedHinfluenceIsawJprofessorK?nationalLcomfortable
- （）A?issueBpassedC?debateDanotherE?otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
該題目相似題
- 下列各項(xiàng)財(cái)務(wù)分析方法中，使用最普遍的是（）A比較分析法B比率分析法C因素分析法D趨勢(shì)分析法
- 對(duì)資產(chǎn)計(jì)提減值損失基于（）原則A實(shí)質(zhì)重于形式B謹(jǐn)慎性C及時(shí)性D真實(shí)性
- 以下各選項(xiàng)不屬于銷售費(fèi)用的是（）A包裝費(fèi)B廣告費(fèi)C銷售部門人員薪酬D匯兌損失
- 下列業(yè)務(wù)中不影響現(xiàn)金流量的是（）A以企業(yè)存貨償還債務(wù)B分的現(xiàn)金股利C分的債券利息D支付員工差旅費(fèi)
- 如果企業(yè)流動(dòng)比率>1，某項(xiàng)業(yè)務(wù)導(dǎo)致流動(dòng)資產(chǎn)與流動(dòng)負(fù)債同時(shí)增加相等金額，則流動(dòng)比率（）A下降B上升C不變D不確定
- 以下關(guān)于流動(dòng)比率說(shuō)法錯(cuò)誤的是（）A相是個(gè)對(duì)比值，可以用于橫向縱向比較。B流動(dòng)比率是動(dòng)態(tài)分析指標(biāo)C流動(dòng)比率沒(méi)有考慮流動(dòng)資產(chǎn)的結(jié)構(gòu)D流動(dòng)比率沒(méi)有考慮流動(dòng)負(fù)債結(jié)構(gòu)
- 某企業(yè)期初應(yīng)收賬款余額140萬(wàn)元，期末應(yīng)收賬款余額280萬(wàn)元，本期產(chǎn)品銷售收入為1300萬(wàn)元，本期產(chǎn)品銷售成本為1000萬(wàn)元，則該企業(yè)應(yīng)收賬款周轉(zhuǎn)率為（）A4次B4.8次C5次D6.19次
- 擴(kuò)大市場(chǎng)份額最好的時(shí)期是（）A導(dǎo)入期B增長(zhǎng)期C成熟期D衰退期
- 消費(fèi)者購(gòu)買之前的用戶咨詢、廣告宣傳等服務(wù)是指（）A客戶服務(wù)B技術(shù)支持服務(wù)C售后服務(wù)D售前服務(wù)
- 以下屬于會(huì)計(jì)估計(jì)變更的是（）A無(wú)形資產(chǎn)的預(yù)計(jì)使用壽命發(fā)生了變化B投資性房地產(chǎn)權(quán)益法轉(zhuǎn)成本法C存貨發(fā)出計(jì)價(jià)方法先進(jìn)先出轉(zhuǎn)加權(quán)一次平均法D企業(yè)固定資產(chǎn)的初始計(jì)量方法