问题 单项选择题

将待售开发产品转作经营性资产,先以经营性租赁方式租出或以融资租赁方式租出以后再出售的。租赁期间取得的价款应按租金确认收入的实现,出售时再按( )确认收入的实现。

A.销售资产

B.销售开发产品

C.租金合计

D.销售额与租金之差

答案

参考答案:A

填空题
单项选择题

Natural flavorings and fragrances are often costly and limited in supply. For example, the vital ingredient in a rose fragrance is extracted from natural rose oil at a cost of thousands of dollars a pound; an identical synthetic substance can be made for 1% of this cost. Since the early twentieth century, success in reproducing these substances has created a new industry that today produces hundreds of artificial flavors and fragrances.
Some natural fragrances are easily synthesized; these include vanillin, the aromatic ingredient in vanilla, and benzaldehyde, the aromatic ingredient in wild cherries. Other fragrances, however, have dozens, even hundreds of components. Only recently has it been possible to separate and identify these ingredients by the use of gas chromatography and spectroscopy. Once the chemical identity is known, it is often possible to synthesize them. Nevertheless, some complex substances, such as the aroma of fresh coffee, have still not been duplicated satisfactorily.
Many of the chemical compounds making up these synthetics are identical to those found in nature, and are as harmless or harmful as the natural substances. New products must be tested for safety, and when used in food, must be approved by the U.S. Food and Drug Administration.
The availability of synthetic flavors and fragrances has made possible a large variety of products, from inexpensive beverages to perfumed soap to used cars with applied "new car odor."

The underlined word "duplicated" in Paragraph 2 is closest in meaning to ______.

A.make double

B.make a copy of

C.produce something equal to

D.take from