问题 多项选择题

关于新增固定资产价值的确定,下列说法中正确的有( )。

A.新增固定资产价值是以独立发挥生产能力的单项工程为对象计算的

B.分期分批交付的工程,应在最后一期(批)交付时一次性计算新增固定资产价值

C.凡购置的达到固定资产标准不需安装的设备,应计入新增固定资产价值

D.运输设备等固定资产,仅计算采购成本,不计分摊的“待摊投资”

E.建设单位管理费按建筑工程、安装工程以及不需安装设备价值总额按比例分摊

答案

参考答案:A,D,E

解析:【解析】B错,分期分批交付生产或使用的工程,应分期分批计算新增固定资产价值;C错,凡购置的达到固定资产标准不需要安装的设备,应该交付使用后计入新增固定资产价值。

阅读理解

阅读理解。

     The seasons in Australia are not like ours. When it is winter in china, it is summer there. Australia is a

southern country, it is in the south of the world. July and August are the winter months; September, October

and November are spring, the summer is in January, February and December, and March, April and May are

the autumn months. The north of the country is hotter than the south.

     A very large part of this country has no rain at all. The east coast (海岸地区) has rain all year, and there

are no dry months there. The southeast winds blows (吹) here all the year. They bring rain from the sea.

There is not much rain on the west side. The southeastern part of Australia has summer rain from the

southeast winds. They only blow here in summer.

     The southwestern part of Australia has winter rain. The west winds blow over the southwest in winter

only. In summer, the southwest of the country has no rain. In the north of Australia, there is no rain in winter.

The rain comes in summer. The northwest winds bring it.

1. In October, it is ______ in Australia.

A. spring

B. summer

C. autumn

D. winter

2. It is ______ in the south than in the north in Australia.

A. warmer

B. hotter

C. colder

D. cooler

3.The ______ part of Australia has the most rain.

A. eastern

B. southeastern

C. southern

D. northern

4. The west winds only come over the ______ of the country in winter.

A. east

B. west

C. northwest

D. southeast

5. There is ______ rain in winter in the north of Australia.

A. enough

B. a heavy

C. more

D. no

多项选择题