《企业会计则讲解》新旧比较_试题.doc

一、单选题： 1. 下列关于保险合同准备金计量的说法，不正确的是（保险合同准备金计量时所指的边际，包括风险调整和剩余边际，在财务报表中需要分别列示 ）。 2. 下列选项中，不属于企业会计准则中界定的企业合并的是（购买子公司的少数股权 ）。 3. 下列关于建造合同的说法错误的是（房地产购买方能够在建造过程中决定主要结构变动的，遵循《企业会计准则第14号——收入》中有关商品销售收入的原则确认收入 ）。 4. 下列关于非可行权条件的说法中，错误的是（职工或其他方能够选择满足非可行权条件但在等待期内未满足的，企业不应将其作为授予权益工具的取消处理 ）。 5. 下列各项中，不属于投资性房地产的是（持有并准备增值后转让的建筑物 ）。 6. 下列各项中，属于投资性房地产的有（ 企业持有拟增值后转让的土地使用权实质重于形式 定额比例法 《企业会计准则讲解》新旧比较 Subsequently, the Anhui Army military Special Branch, in Shanghais Central Intelligence Organization and the Communist party organization in Western Zhejiang Province, sent party backbone, respectively, went to Wu Jiangyan opened the Tomb, Tomb of heroic people, under the leadership of the Communist Party, fear no sacrifice and persevering, goal of the anti-Japanese revolutionary struggle. (A) stationed in Taoyuan area (Tomb of) 1, the new army of the Communist Party of China underground organization in September 1938, the CPC Zhuang Shaozhen (Zhuang Zhen, Nanxun people) by the Deputy Director of the political Department of the army on Deng Zihuis dispatch, operating from Jing County, Anhui Province, the Lake reached the Tomb, its tasks are: looking for reliable object, introduce them to the new, to expand the new team. Zhuang Shaozhen KMT-CPC cooperation as an opportunity, after classmates Yao Bi (Nanxun people, Ren Zhuxi force staff Director), introduced into the Kuomintang government political team, and as a political leader. He used this opportunity to invite progressive youth Hong Haiquan form a political team, at this point, the County Government has just been established, local school, unemployed youth are more quickly absorbed sheng, zhenze, Miaogang, Nanxun, huzhou, more than 20 more than required-Japanese youth. In order to raise the level of political players and the ability to work, Zhuang Shaozhen Xu Temple, is for the establishment of youth ... Political activities will soon attract the attention of the Kuomintang. Is early Zhu