【判断题】【消耗次数：1】
已经计提的存货跌价准备在以后期间不允许转回。
①
正确
②
错误
参考答案：
复制
纠错
相关题目
【多选题】
对已计提的下列各项资产减值准备，我国现行企业会计准则不允许转回的有( )。
①
无形资产减值准备
②
固定资产减值准备
③
坏账准备
④
持有至到期投资减值准备
⑤
长期股权投资减值准备
【多选题】
关于存货跌价准备的描述正确的是（ ）。
①
会计期末，应按照“账面成本与可变现净值孰低法”的原则对存货进行计量
②
成本与可变现净值孰低法指期末存货按结存成本与可变现净值中较低者计价
③
存货的结存成本低于可变现净值时，期末存货按结存成本计价
④
可变现净值高于结存成本的数额，应提取存货跌价准备
随机题目
【单选题】
Don’t make faces in class.____________
①
Excuse me, I am wrong.
②
Certainly, I will.
③
That’s OK.
④
Sorry, I won’t do it again.
【单选题】
He offered to ___ her a hand as the suitcase was too heavy for her to carry.
①
lend
②
help
③
grant
④
loan
【单选题】
Our new house is very ____ for me as I can get to the office in five minutes.
①
adaptable
②
convenient
③
available
④
comfortable
【单选题】
Have you any oranges and apples?____________
①
The oranges are very cheap.
②
You like apples, dont you?
③
Of course, we have some fruits.
④
Yes, madam, on the second shelf over there.
【单选题】
the old couple decided to ____ a boy and a girl though they had three of their own.
①
adapt
②
bring
③
receive
④
adopt
【单选题】
I will count three hundred and not one of you ______ move a bit.
①
is to
②
are to
③
is
④
are
【单选题】
After a lot of difficulties, he _______ to open the door.
①
managed
②
succeeded
③
accomplished
④
tried
【单选题】
None of us expected the chairman to _____ at the party. We thought he was still in hospital.
①
turn in
②
turn over
③
turn up
④
turn down
【单选题】
Thanks, you saved my daughter’s life!____________
①
Oh, I’m afraid I didn’t do well enough.
②
No problem.
③
I’m glad I could help.
④
It’s not necessary for you to say so.
【单选题】
All things ____, the planned trip will have to be called off.
①
considered
②
be considered
③
considering
④
having considered