问题 单项选择题

某生产企业位于某省会城市,2004年5月转让一座旧办公楼,取得转让收入 500000元,并收到转账支票一张。已知该办公楼的原价为2000000元,已提折旧 1600000元,转让过程中发生清理费用和印花税10000元,款项以银行存款支付。
根据上述资料回答下列问题:

转让过程中发生的清理费用应计入( )。

A.固定资产清理账户的借方

B.营业外支出账户的借方

C.其他业务支出账户的借方

D.主营业务成本账户的借方

答案

参考答案:A

解析: 转让旧办公楼属固定资产转让,在此过程中发生的清理费,应设置固定资产清理账户,计入固定资产清理账户的借方。

单项选择题
单项选择题

Beyond question, Clinton was supposed to close up, stay out of sight, and avoid second- guessing his wife’s boss. After his ego blustered into oncoming traffic during Hillary’s heated primary race (1) Obama, the nation suffered from yet another turn of Clinton fatigue.

(2) this week Bill Clinton showed an instinct for robust, inclusive leadership that the (3) White House occupant could make good use of right for the time being. With President Obama struggling to (4) the political damage from the Gulf oil spill, Clinton not only can’t help himself—he’s worth being listened.

The conventional-wisdom (5) on President Obama’s early reaction to the spill was (6) he didn’t emote enough. He didn’t feel the (7) of all those people in the crisis whose livelihood would be destroyed, whose clean waters and wildlife would be (8) in black gunk.

Clinton considers this is an unfair (9) but offers a different—and more pointed— lesson to his young successor. "I think we ought to (10) in the same boat for a while... Let’s just (11) the problem, and then we can hold everybody responsible and emote or not emote, " Clinton conversed (12) CNN Anchor Wolf Blitzer.

Obama’s first (13) after the oil spill was to "feel the blame" rather than "feel the pain, " which are pretty sarcastic words as it were. No one intends to let British Petroleum (BP) management (14) the hook—for dangerously cutting corners, and for a (15) safety record. However, the President’s (16) focus on scolding BP consumed (17) White House energy while the oil gushed.

Great leaders don’t rush to criticise; Instead they instinctively (18) solutions. Rudy Giuliani, who didn’t stop to blame (19) intelligence for letting it happen, stood out from New York mayor with a girlfriend problem to 9/11 hero when he took control of a crisis and instilled confidence that a ravaged city could (20) beyond a terrorist attack.

11()

A.fix

B.discuss

C.consider

D.raise