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短期出口保险台同中的商业风险有( )
青铜材料镜架的缺点是()。
简述三种运输需要。
影响和制约传染病流行的因素主要是()
报名参加中级会计专业技术资格考试的人员,都必须具备规定的学历或学位条件。
人类心理过程的认识过程不包括( )。
膝过伸常见的诱因,不包括( )。
航天器的返回过程是怎样的?怎样才能确保返回的安全与平稳?
“秋水时至,百川灌河,泾流之大,两溪渚崖之间,不辩牛马。于是焉河伯欣然自喜,以天下之美为尽在己。顺流而东行,至于北海,东面而视,不见水端。于是焉河伯始旋其面目,望洋向若而叹……”写出这里所包孕的一个成语。
甲公司应付乙公司货款1000万元,因甲公司发生财务困难,经协商,乙公司同意甲公司以其所持有的一项以公允价值计量且其变动计入当期损益的金融资产进行偿债。甲公司该项金融资产的账面价值为900万元,其中成本为800万元,公允价值变动为100万元。债务重组日该项投资的公允价值为945万元。乙公司将取得的投资仍作为以公允价值计量且其变动计入当期损益的金融资产核算。假定不考虑相关税费的影响,则甲公司因债务重组使利润总额增加()万元。
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