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。

完形填空

If you want to keep fit, please refer to the following:

Move More

Make it a daily to find ways to move your body.   小题1: Climb stairs instead of taking the elevator. Walk your dog; play with your kids. It doesn’t have to be an hour in the gym or a 45-minute dance class. But that’s great when you’re up to it. At the same time, move more.

Quit Smoking

Ever since 1960 when it was announced that smoking was harmful to health, Americans have been reducing their use of tobacco products. Just recently, we’ve seen more and more teens smoking. Could it be the Hollywood influence?   小题2: Take care! Warn your children against smoking.

 小题3: 

While recent studies show a glass of wine or one drink a day can help protect against heart disease, more than that can cause other health problems such as liver and kidney(肝肾) disease and cancer.

Reduce Stress

Easier said than done, stress comes in many ways.  小题4:  Spend 30 minutes a day doing something you like such as walk on the beach or in a park, read a good book, visit a friend, listen to relaxing music, and watch a funny movie.

Protect Yourself from Pollution

If you can’t live in a smog-free environment, at least avoid smoke-filled rooms.   小题5: Exercise indoors in air conditioning when air quality is good.

A.Avoid Excessive Drinking

B.There are many things you can do to move your arms and legs.

C.Think carefully about what you will do.

D.Exercise outside when the smog rating is low.E. It seems that the stars in every movie smoke cigarettes.

F. Keep a Positive Mental Outlook

G. Some techniques given by experts are to think positive thoughts.

填空题