试题与答案

长期借款利息费用在资产负债表日按照实际利率法计算确定,如果实际利率和合同利率差异小,

题型:判断题

题目:

长期借款利息费用在资产负债表日按照实际利率法计算确定,如果实际利率和合同利率差异小,也可以采用合同利率计算确定。

答案:

参考答案:

解析:[考点] 长期借款利息的核算
长期借款利息的核算,通常按实际利率法;如果与合同利率差别小,可以采用合同利率。

试题推荐
题型:填空题

词汇运用(共10小题;每小题1分,计10分)(每空一词)

小题1:To tell you the _______________(事实), I’m not interested in football at all.

小题2:My uncle has worked in this __________ (大学) for three years.

小题3:_________ (穿) red clothes makes it easier for me to take action.

小题4: ---Do you keep __________ (日记) in English, Peter?

---Yes. I think it’s helpful to me to improve my English.

小题5:He is wearing a smart suit today and looks very __________ (精力充沛).

小题6:Dongdong picked up the wallet ____________ (lie) on the ground.

小题7: Thank you very much for your _____________ (value) advice.

小题8:Do you have much difficulty __________ (work) out that difficult problem ?

小题9: The __________(happy) on her face told me that she failed the exam.

小题10: I _____________ (prefer) jogging to running in the morning every day when I was young.

查看答案
题型:不定项选择

1999年甲因车祸脑部受伤,不能完全辨认自己的行为。此前甲因一部畅销小说而获得丰厚稿酬和版权收入。甲受伤以后,经常趁人不注意跑到外面去。2000年某日,结识丁,于是和丁约定出资10万元与丁合伙,成立合伙企业,做木材生意。2001年甲离家出走,下落不明。甲的妻子在早年去世,只有两个儿子乙和丙,乙现年28周岁,丙16周岁。

根据我国法律,甲与丁的合伙行为应当:

A.属于无效的民事行为

B.属于效力待定的民事行为

C.属于可撤销的民事行为

D.是有效的民事行为

查看答案
微信公众账号搜索答案