问题
多项选择题
下列选项中属于企业费用的有（）。
A．企业发生的研发支出中不符合资本化条件的部分
B．处置无形资产发生的损失
C．确认的资产减值损失
D．支付给职工的工资和福利费
答案
参考答案：A, C, D
解析：选项B是非日常活动产生的，属于企业的损失，不属于费用。
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下列选项中属于企业费用的有（）。
A．企业发生的研发支出中不符合资本化条件的部分
B．处置无形资产发生的损失
C．确认的资产减值损失
D．支付给职工的工资和福利费
参考答案：A, C, D
解析：选项B是非日常活动产生的，属于企业的损失，不属于费用。
Why did I come today? I wondered. My Christmas (36) _______ contained several people that claimed they wanted nothing but I knew their feelings would be hurt (37) _______ I didn’t buy them anything, so buying gifts was (38) _______ but fun. Hurriedly, I finished shopping and (39) _______ the long checkout lines. In front of me were a boy of about 5 and a younger girl. She carried a beautiful pair of (40) _______ slippers. When we finally (41) _______ the checkout register, the girl (42) _______ placed the shoes on the counter. She treated them as though they were a (43) _______. “That will be $6.09,” the cashier said. The boy (44) _______ all his pockets. He finally came up with $3.12. “I guess we will have to put them back,” he said (45) _______, “We will come back some other time, maybe tomorrow.” With that statement, a soft (46) _______ broke from the little girl. “But Jesus would have loved these shoes,” she cried. “Well, we’ll go home and work some more. Don’t cry. We’ll surely (47) _______,” he said. Quickly I handed $3 to the cashier. These children had waited in line for a long time. And, (48) _______, it was Christmas. Suddenly a pair of arms came around me and the girl said (49) _______, “Thank you, lady.”“What did you (50) _______ when you said Jesus would like the shoes?” I asked. The boy answered, “Our mommy is sick and going to (51) _______. Daddy said she might go before Christmas to be with Jesus.” The girl spoke, “My Sunday school teacher said the streets in heaven are shiny gold, just like these shoes. Won’t mommy be (52) _______ walking on those streets in these shoes?” My eyes (53) _______ as I looked into her tear-streaked face. “Yes,” I answered, “I am (54) _______ she will.” Silently I thanked God for using these children to (55) _______ me of the true spirit of giving.
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