问题
单项选择题
企业将融资租入的固定资产视同自有固定资产核算，体现的会计质量要求的是( )。
A．客观性要求
B．一致性要求
C．可比性要求
D．实质重于形式要求
答案
参考答案：D
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企业将融资租入的固定资产视同自有固定资产核算，体现的会计质量要求的是( )。
A．客观性要求
B．一致性要求
C．可比性要求
D．实质重于形式要求
参考答案：D
This was my grandmother’s first Christmas without grandfather. When we reached her house, it did seem a little 36 without grandfather. Grandfather had always said the Christmas 37 was the most important. So we set to work assembling（组装）the beautiful 38 tree that was stored in grandfather’s closet（储藏室）. After we finished, we stepped back to 39 our work. It looked wonderful. But something was 40 . “Where’s the star?” I asked. It was my grandmother’s 41 . As we emptied box after box and found no star, my grandmother’s eyes 42 with tears. Grandfather had given it to Grandmother fifty years ago. Now, on her first Christmas without 43 , the star was gone, too. “Let’s 44 in the closet where the tree was,” my sister Donna said. We 45 under beds and over shelves, inside and outside 46 we had exhausted every possibility. We could see Grandmother was 47 , although she tried not to show it. By now, it was 48 outside, and time for bed, as Santa would soon be here. The next morning, my sisters and I 49 early to see what Santa had left under the tree. After breakfast, the family sat together to 50 presents. “The last gift is to Grandmother from Grandfather.” Father said, in a puzzled voice. “From who?” There was 51 in my grandmother’s voice. “I found that 52 in the closet when we got the tree down,” Mother explained. My grandmother opened it. Her face lit up when she pulled out a(n) 53 golden star. There was a note attached. Her voice trembled（颤抖）as she read it: Don’t be 54 with me, dear. I broke your star while putting away the tree. Thought it was time for a new one, I hope it brings you as much 55 as the first one. Merry Christmas.
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