无锡代理记账：你了解多少代理记账？ - 北京代理记账

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无锡代理记账：你了解多少代理记账？ - 北京代理记账

无锡代理记账：你了解多少代理记账？

2021-10-20上一篇：人力资源管理系统中包含什么内容|下一篇：初级会计职称的职业发展前景是怎么样的可以从事哪些工作

初级会计职称考试·单选题

下列各项中，关于企业资产减值的表述不正确的有（）。

A、应收款项期末计价应按照账面价值与其未来现金流量的现值孰低计量

B、存货期末计价应按照成本与可收回金额孰低计量

C、固定资产期末计价应按照账面价值与可收回金额孰低计量

D、长期股权投资减值损失一经确认，以后会计期间不得转回

以上是无锡中智从论坛里整理的热心学员为大家分享的初级会计职称考试试题，希望对您有所帮助。2017年初级会计职称考试备考已经拉开了序幕，为了帮助广大考生做好备考，无锡中智会计培训已开始2017年初级会计职称招生。无锡中智会计培训祝所有学员梦想成真！

正确答案 B

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