下列各项中，体现会计核算的谨慎性要求的有______。
A．或有应付金额符合或有事项确认预计负债条件的，应将其确认为预计负债
B．采用双倍余额递减法对固定资产计提折旧
C．对固定资产计提减值准备
D．对持有至到期投资计提减值准备
E．将长期借款利息予以资本化
参考答案：A,B,C,E
解析：谨慎性又称稳健性，要求企业对交易或者事项进行会计确认、计量和报告时应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。D项与谨慎性要求无关。
Richard found a job in a big office after he finished college. He liked to use his(1)___ and was good at his job. So he was often paid more than (得到的报酬多于) his workmates and he worked (2) _____ . But something was wrong with the young man a month ago. He couldn't fall (3) _________ at night. So he was always (4) _________ in the daytime and often made mistakes. He had to go to a hospital. The doctor (5) _________ and told him to buy some sleeping pills. He took them (6) _________ he went to bed. Soon after that he went to sleep. Richard (7) _________ in the morning. He had a look at the clock on the wall. It was a quarter to seven. He got up and went to work after (8) _________ . As soon as he went into the office, he said to the head of the office, "Good morning, Mr Clarke! I've (9) _________ had a good sleep like last night's and I'm feeling much better now!" "Skunk (混蛋)!" the head (10) _________ loudly. "We've looked for you for two days! I wanted you to do something important, but it's too late now!"
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