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问题 判断题

企业将外币资本折算为资产入账的价值与折算为实收资本入账的价值的差额，应计入“资本公积”科目的贷方。 ( )

答案

参考答案：错

解析： 企业将外币资本折算为资产入账的价值与折算为实收资本入账的价值之间不产生差额。

阅读理解

All students need to have good study habits. When you have good study habits, you learn things quickly. You also remember them easily.

Do you like to study in the living room? This is not a good place because it is usually too noisy. You need to study in a quiet place, like your bedroom. A quiet place will help you only think about one thing, and you will learn better. Before you begin to study, do not forget to clean your desk. A good desk light is important, too. It’s good for your eyes if there is enough light.

根据短文内容，选择最佳的答案。

小题1:To learn things quickly, you should ____________.

A．have good study habits

B．study in the living room

C．study in the bedroom

D．study with a good desk小题2:Living room is not a good place to study because_________.

A．it is too small

B．it is too noisy

C．it is too big

D．it is very quiet小题3:You’ll learn things quickly if the desk is ___________

A．high

B．low

C．clean

D．hard小题4:__________ is important for students to study well.

A．A high desk

B．A noisy place

C．An expensive chair

D．Enough light小题5:The best title(题目) of the passage is ___________.

A．How to learn well

B．Study in a quiet place

C．Study with a good desk

D．Good study habits.
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房间和走廊内瓦斯浓度达到（）%时，立即切断全部非本质安全型电源（）
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