问题
单项选择题
下列各项中，关于事业单位计提固定资产折旧的会计处理正确的是（）。
A.借记“专用基金”科目，贷记“累计折旧”科目
B.借记“事业支出”科目，贷记“累计折旧”科目
C.借记“非流动资产基金——固定资产”科目，贷记“累计折旧”科目
D.借记“管理费用”科目，贷记“累计折旧”科目
答案
参考答案：C
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下列各项中，关于事业单位计提固定资产折旧的会计处理正确的是（）。
A.借记“专用基金”科目，贷记“累计折旧”科目
B.借记“事业支出”科目，贷记“累计折旧”科目
C.借记“非流动资产基金——固定资产”科目，贷记“累计折旧”科目
D.借记“管理费用”科目，贷记“累计折旧”科目
参考答案：C
Maricel Apatan，22，stands in the kitchen of the Edsa Shangri—La Hotel in Manila，preparing to decorate a cheesecake. It would seem to be a（n）____ task for a pastry(糕点) chef，but Maricel is no ____ chef－she has no hands． “When I first saw Maricel, I was worried she might ____ herself when using a chef’s knife ____ that has never been a problem, ” says Maricel’s manager. “She doesn’t get ____ treatment and works just as hard as the rest of the chefs.” Despite financial ____ from Archbishop Ledesma, a distant relative, Maricel ____ to deal with her disability. “I was ____ dependent on my mother and couldn’t do anything,” she recalls. In 2004, Archbishop Ledesma ____ for Maricel to live in the House with No Steps, a training centre for people with disabilities. She ____ how to write and do regular tasks and, more importantly, ____ her disability. She became more determined to ____ hard to live a normal life. Maricel ____ graduated from high school and enrolled(注册) in a two-year Hotel and Restaurant Management course in Cagayan de Oro City. I have really enjoyed ____ since I was seven years old,” she says. After Maricel moved back to Manila to continue her studies, the media started reporting ____ this determined young woman. She didn't shy away from the ____.“I wanted others living with disabilities to believe it's ____ to live a normal life,” Maricel says. Later, Maricel's three younger brothers and sisters moved to Manila．She ____ the rent of their small apartment, ____ their parents look after the family farm in Mindanao．“It is difficult to make ends meet but I don't lose ____. I believe anything is possible if you dream, and work hard．”
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