问题
多项选择题
下列固定资产中不计提折旧的是( )。
A．闲置设备
B．因改扩建而停用的固定资产
C．融资租人的固定资产
D．已全额计提减值准备的固定资产
答案
参考答案：B,D
解析： 因改扩建而停用的固定资产价值已转入在建工程，因此不计提折旧；融资租入的固定资产应视同自有固定资产提取折旧。
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下列固定资产中不计提折旧的是( )。
A．闲置设备
B．因改扩建而停用的固定资产
C．融资租人的固定资产
D．已全额计提减值准备的固定资产
参考答案：B,D
解析： 因改扩建而停用的固定资产价值已转入在建工程，因此不计提折旧；融资租入的固定资产应视同自有固定资产提取折旧。
阅读下面短文，掌握其大意，从各题所给的A、 B、 C、D 四个选项中，选出一个最佳答案。 One day a father and his 5-year-old son were decorating（装饰） the Christmas tree. A little boy about six years old came to the front door begging. In Mexico, people taking begging as a normal ____1____ of life. People just accept it and they give ____2____ they have. When they saw the little boy, the father and the son went to the front door. The little boy was ____3____ dressed and seemed very cold. The father went back with his son and said to him, “give him one of your___4___.” The little boy opened his box and ____5____ an old one, but his father said to him, “No, no---give him your ____6____”And the little boy, like a little tiger, shouted, “no way!” He cried and refused to give what he liked best to the little boy. ____7____ the father insisted (坚持) softly, “No, you must give him one of your favorite toys. He may not have a mom or dad. It’s ____8____ outside, yet he can’t stay at home to sit by a fire to enjoy the ____9____ of Christmas.” Hearing that, the boy, with his ____10____ down, picked out a toy he had just got. He walked to the front door with the toy in his hand, and the father ____11____ in the living room. After about ten ____12____, his son came running back into the living room. “Daddy, can I give him ____13____ one” shouted the little boy happily. The father did not know what had happened to his son and the little boy, yet he felt very ____14____ that his son finally understood the joy of ____15____.
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