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问题 判断题

经营租入固定资产改良支出，应予以资本化，列示在资产负债表固定资产原价项目中。( )

答案

参考答案：对

解析： 经营租入固定资产改良支出不能计入长期待摊费用，应视同固定资产进行核算。

阅读理解

阅读理解。

     John Cox is a school boy. He delivers (传递) newspapers every day to different houses near his home. He has about 80customers (顾客). About one half of his customers only take the paper on weekdays, and about one half take the paper on week days and on Sunday. Two of John's customers only take the paper on Sunday.

     John has to get up at 4:30 every morning to delivers his papers. It takes him longer to deliver the papers on Sundays. The papers on Sundays are much bigger than those on weekdays.

     John is saving (积蓄) money to buy a new bike. He is also saving money for college. He has $ 500

now.

1. What does John do?

    A. He is a student.

    B. He's a farmer.

    C. He's a teacher.

    D. He's a postman

2. About _____ of his customers only take the papers on weekdays.

    A. 50

    B. 80

    C. 40

    D. 2

3. About 40 customers take the papers _____.

    A. on Sundays

    B. on weekdays

    C. on weekdays and Sundays

    D. every day

4 John gets up ______ every day.

    A. early

    B. late

    C. at six thirty

    D. at three forty

5. It takes John longer to deliver the papers on Sundays because _____.

    A. he has t o deliver many more papers.

    B. he is always too tired to deliver the papers.

    C. the papers are much bigger

    D. no one helps him
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单项选择题

《职业病报告办法》规定，凡有尘、毒危害的企事业单位，必须在( )向所在地的卫生监督机构报告当年度生产环境有害物质浓度测定和工人健康体检情况。

A．发现时
B．年底
C．年底以前
D．医院确定时
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