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:

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!"
小题1:
A.lakeB.skyC.parakeetD.backyard
小题2:
A.pleasureB.sadnessC.treasure D.sense
小题3:
A.forgive B.comfortC.help D.delight
小题4:
A.parentB.homeC.nest D.fellow
小题5:
A.imagine B.supposeC.doubtD.believe
小题6:
A.birdsB.happinessC.worriesD.children
小题7:
A.parentsB.birdsC.interestsD.games
小题8:
A.catchB.findC.buyD.have
小题9:
A.announcedB.saidC.retoldD.hoped
小题10:
A.dayB.placeC.wayD.story
小题11:
A.floatedB.divedC.settledD.went
小题12:
A.thinkB.speakC.interruptD.explain
小题13:
A.came upB.turned upC.turned outD.matched up
小题14:
A.knownB.fastenedC.connectedD.introduced
小题15:
A.rightB.wrongC.sillyD.mad
单项选择题 B1型题