问题
多项选择题
企业以下列方式减少的固定资产，不需要通过“固定资产清理”科目核算的有（）。
A．盘亏的固定资产
B．出售的固定资产
C．对固定资产进行改扩建
D．对外捐赠的固定资产
答案
参考答案：A, C
解析：选项A，通过“待处理财产损溢”科目处理；选项C，直接将固定资产的账面价值结转至“在建工程”科目，不需通过“固定资产清理”科目处理。
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企业以下列方式减少的固定资产，不需要通过“固定资产清理”科目核算的有（）。
A．盘亏的固定资产
B．出售的固定资产
C．对固定资产进行改扩建
D．对外捐赠的固定资产
参考答案：A, C
解析：选项A，通过“待处理财产损溢”科目处理；选项C，直接将固定资产的账面价值结转至“在建工程”科目，不需通过“固定资产清理”科目处理。
| 选择最佳单词或短语完成下列句子。 | |
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| 1. In order to keep the food fresh, you can put it in the ________. 2.________, the students have learned about three thousand English words. 3. The boys say that they want to go to a foreign country ________. 4. I have left my home so long that I ________ my parents very much. 5. All the policemen were ________ the lost girl. 6. Tom ________ and you can call him later. 7. Don't forget to ________ the TV when you leave the room. 8. It's dry these days. You can ________ the trees. 9. My mother is ________ the fire to cook. 10. ________ your help, or I can't finish the work on time. |