问题
多项选择题
下列固定资产中，不应计提折旧的有（）。
A．已提足折旧继续使用的设备
B．因改扩建原因而暂停使用的固定资产
C．未提足折1日提前报废的固定资产
D．经营租出的设备
答案
参考答案：A, B, C
解析：选项A、B、C均不计提折旧；选项D，经营租赁中，出租方拥有固定资产的所有权，故应计提折旧。
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下列固定资产中，不应计提折旧的有（）。
A．已提足折旧继续使用的设备
B．因改扩建原因而暂停使用的固定资产
C．未提足折1日提前报废的固定资产
D．经营租出的设备
参考答案：A, B, C
解析：选项A、B、C均不计提折旧；选项D，经营租赁中，出租方拥有固定资产的所有权，故应计提折旧。
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| An old man lived in a nice house with a large garden. He took care of his 1 all the time, watering and fertilizing them. One day a young man went by the 2 . He looked at the beautiful flowers, imagining how happy he could be 3 he lived in such a beautiful place. Then, suddenly he found the old gardener was 4 . He was very surprised about this and asked, "You can't see these flowers. 5 are you busy taking care of them every day?" The old man smiled and said, "I can tell you four 6 . First, I was a gardener when I was young, and I really like this job. Second, 7 I can't see these flowers, I can touch them. 8 , I can smell the sweetness of them. As to the last one, that's 9 ." "Me? But you don't know me," said the young man. "Yeah, it's 10 that I don't know you. But I know that flowers are angels that everybody likes. We enjoy the happiness these flowers have brought us." The blind man's work opened our eyes and pleased our hearts, which also made his life happier. | ||||
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