问题
单项选择题
下列固定资产中，需要计提折旧的是( )。
A．以经营租赁方式租入的车床
B．已提足折旧仍继续使用的生产线
C．以融资租赁方式租入的机器设备
D．按照规定单独估价作为固定资产入账的土地
答案
参考答案：C
解析： 以融资租赁方式租人的机器设备，按照实质重于形式原则，应当比照自有资产计提折旧。
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下列固定资产中，需要计提折旧的是( )。
A．以经营租赁方式租入的车床
B．已提足折旧仍继续使用的生产线
C．以融资租赁方式租入的机器设备
D．按照规定单独估价作为固定资产入账的土地
参考答案：C
解析： 以融资租赁方式租人的机器设备，按照实质重于形式原则，应当比照自有资产计提折旧。
The old man walked slowly into the restaurant. His poor jacket, patched（打补丁的）trousers, and worn - out shoes made him from the usual Saturday morning breakfast crowd. With the help of his walking - stick, he walked toward a by the window. A young waitress named Mary watched him and ran over to him, and said, "Here, sir. Let me give you a with that chair.” Without saying a word, he smiled and nodded a thank - you. She pulled the chair away from the table. And then she helped him move in front of the chair, and get seated with his walking - stick against the table. In a soft, clear voice he said, "Thank you, Miss." "You're welcome, sir." she replied. "My name is Mary. I'll be back in a moment. If you need , just wave at me!" he had finished a hearty meal, Mary brought him the change from his ticket, helping him up from his chair and out from behind the table. She him his walking - stick, and walked with him to the door. Holding the door open for him, she said, "Come back and see us, sir!" He said softly with a smile, "You are very kind!" When Mary went to clean his table, she was greatly .Under his plate she found a business card and a$100 bill! The note read--"dear Mary, I respect you very much, and you respect yourself too. It shows by the way you others. You have found the secret of happiness. Your kind gestures will shine through those who meet you.” The man she had waited on was the of the restaurant, This was the first time that she, or any of her workmates had ever seen him in person.
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