融资租赁租人的资产是企业的资产。( )_爱下问搜题

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问题判断题

融资租赁租人的资产是企业的资产。( )

答案

参考答案：对

解析：[考点] 会计信息质量实质重于形式要求
融资租赁租入的资产虽然从法律形式上看，承租企业并不拥有其所有权，但从其经济实质上来看，企业能够控制其创造的未来经济利益，因此，会计核算上，应当作为资产来核算。

完形填空

In 1956 Phoenix, Arizona, was a city with boundless blue   1 . One day as I walked around the house with my sister Kathy’s new parakeet （小鹦鹉）on my finger, I wanted to show Perky what the sky looked like. I took him into the backyard, and then, to my horror , Perky flew off. The enormous, blue sky swallowed up my sister’s blue 2   and suddenly he had gone, clipped wings and all.
I told Kathy about Perky's disappearance and I was anxious that she would blame me. But , unexpectedly, Kathy managed to   3  me. With fake optimism, she even tried to convince me that Perky would find a new    4   . But I was far too clever to   5   that such a thing was possible.
Decades later, I watched my own    6  growing. We shared their activities, spending soccer Saturdays in folding chairs with the   7 of the kids’ friends, the Kissells. The two families went camping around Arizona together. We became the best of friends. One evening, the game was to tell Great Pet stories. One person claimed（宣称） to 8  the oldest living goldfish. Someone else had a psychic dog. Then Barry, the father of the other family, took the floor and ___9___that the Greatest Pet of All Time was his blue parakeet, Sweetie Pie.
"The best thing about Sweetie Pie," he said, "was the 10   we got him. One day, when I was about eight, out of the clear, blue sky, a little blue parakeet just 11   down and landed on my finger."
When I was finally able to 12 , we examined the amazing evidence. The dates and the locations and the pictures of the bird all 13 . It seems our two families had been 14  long before we ever met. Forty years later, I ran to my sister and said, "You were 15 ! Perky lived!"

单项选择题 B1型题

一贯煎和痛泻要方两方均体现了（）

A.滋水涵木

B.培土生金

C.金水相生

D.扶土抑木

E.清金制木