第6题: [单项选择]采用权益法核算长期股权投资，长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额时，正确的做法是( )。 A. 将差额计入营业外收入 B. 将差额计入投资收益 C. 将差额计入管理费用 D. 不调整长期股权投资的初始投资成本 参考答案:D 答案解析:[解析] 长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的，不调整长期股权投资的初始投资成本。
第26题: [单项选择]{{B}}Passage One
Questions 26 to 28 are based on the passage you have just heard.{{/B}} A. It learns to say by imitating what people say. B. It learns to say by imitating what people hear. C. It learns to say by thinking. D. It learns to say by seeing. 参考答案:A 答案解析:[听力原文]26-28
What is the best way to learn a language We should remember that we all learn our o
