问题 多项选择题

判断“购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态”的标准包括()。

A.符合资本化条件的资产的实体建造(包括安装)或者生产工作已经全部完成或者实质上已经完成

B.所购建或者生产的符合资本化条件的资产与设计要求或合同要求相符或基本相符,即使有极个别与设计或合同要求不相符的地方,也不影响其正常使用

C.继续发生在所购建或者生产的符合资本化条件的资产上的支出金额很少或几乎不再发生

D.资产已交付使用并办理竣工决算手续

E.如果所购建或者生产的符合资本化的资产需要试生产或试运行,则在试生产结果表明资产能够正常生产出合格产品时,或试运行结果表明能够正常运转或营业时,就应当认为资产已经达到预定可使用状态

答案

参考答案:A, B, C, E

解析:

购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态,可从下列几个方面进行判断:

(一)符合资本化条件的资产的实体建造(包括安装)或者生产工作已经全部完成或者实质上已经完成。

(二)所购建或者生产的符合资本化条件的资产与设计要求、合同规定或者生产要求相符或者基本相符,即使有极个别与设计、合同或者生产要求不相符的地方,也不影响其正常使用或者销售。

(三)继续发生在所购建或生产的符合资本化条件的资产上的支出金额很少或者几乎不再发生。

如果所购建或者生产的符合资本化的资产需要试生产或试运行,则在试生产结果表明资产能够正常生产出合格产品时,或试运行结果表明能够正常运转或营业时,就应当认为资产已经达到预定可使用状态。

[该题针对“借款费用开始、暂停及停止资本化时点的确定”知识点进行考核]

单项选择题
阅读理解

Electricity shortage leaves Afghanistan in the dark. Electricity is in short supply in the Middle Eastern Nation of Afghanistan. Only 6 percent of the country’s residents have electric power, according to the Asian Development Bank, an organization that works to reduce poverty.

Some residents in Kabul received only 3 hours of electricity a day last fall. Others received none. Kabul is the capital of Afghanistan. “It’s dark everywhere,” says city resident Gul Hussein. “Some of our neighbours are using candles.”

Experts say water shortage is partly to blame. Water is used to make electricity. In Kabul, power becomes scarce in midsummer, when the region’s hydroelectric(水力发电的) dams dry up. Hydroelectricity is made by the force of falling water.

Kabul’s growing population is also a cause. Since the late 1990s, the city’s population has jumped from less than 1 million to more than 4 million people. Now even more electricity is needed.

Despite receiving millions of dollars in international aid, the country’s electricity shortages continue. Still, Afghans hope for a solution. One plan is to import, or bring in, power from the nearby country Uzbekistan. Afghan officials also spoke with U.S. president about the nation’s need to make its own electricity.

“ Life takes power,” says Jan Agha, a worker from Kabul. “If you have electricity, life is good; but if there’s no electricity, you go around like a blind man.”

1.One reason for electricity shortage is _________

A. the lack of international aid  

B. the shortage of hydroelectric dams

C. the increase of population   

D. the low temperature in midsummer

2. Which of the following will probably a solution for the problem of electricity shortage?

A. To build more hydroelectric dams.

B. To advise people to use less electricity.

C. To buy electricity from America.

D. To produce electricity on its own.

3. What does the underlined word “scarce” mean in paragraph 3?

A. not normal    B. not little    C. not effective   D. not enough

4. Which one should be the best title for the passage?

A. Water Shortage in Afghanistan       B. Population Lead to Lack of Electricity

C. Electricity Shortage in Afghanistan   D. Help Needed in Afghanistan