注冊(cè)會(huì)計(jì)師:每日一練《審計(jì)》(舊制度)(2009.7.20)

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判斷題
    ◎?qū)ψ杂梅康禺a(chǎn)或存貨轉(zhuǎn)換為以公允價(jià)值計(jì)量的投資性房地產(chǎn)時(shí),被審計(jì)單位應(yīng)該將轉(zhuǎn)換日公允價(jià)值大于賬面價(jià)值的差額計(jì)入到公允價(jià)值變動(dòng)損益科目予以反映,注冊(cè)會(huì)計(jì)師王華在審計(jì)時(shí)認(rèn)可了被審計(jì)單位的做法。(?。?BR>