企业合并过程中发生的各项直接费用,其不正确的处理方法是( )。 -题库考试答案搜索网

企业合并过程中发生的各项直接费用,其不正确的处理方法是( )。

单选题

2021-09-01 22:44

A、同一控制下企业合并进行过程中发生的各项直接相关费用,应于发生时计入当期损益
B、非同一控制下企业合并进行过程中发生的各项直接相关费用, 应于发生时计入当期损益
C、证券交易费用应当抵减权益性证券的溢价发行收入或计入所发行债务的初始确认金额
D、证券交易费用应当在证券交易发生时,直接计入当期损益

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正确答案

D

试题解析

标签：青书学堂三门峡职业技术学院计算机基础(高起专)

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