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问题 单项选择题

下列项目中，不应计入固定资产入账价值的是( )。

A．固定资产安装过程中发生的安装调试成本

B．固定资产建造过程中领用原材料负担的增值税

C．固定资产建造过程中由于正常原因造成的单项工程毁损净损失

D．固定资产筹建期间由于非正常原因造成的单位工程报废净损失

答案

参考答案：D

解析： 固定资产筹建期间由于非正常原因造成的单位工程报废净损失，应当作为长期待摊费用处理。

改错题

短文改错。

     When I was in high school, most of my friend had bicycles. I hoped I could also have it. One day I

saw a second-hand bicycle, that was only one hundred Yuan. I asked my father the money. But he said he

could only give me half of the money. He should find the other half myself. So I went to sell newspapers

after the school. My father was pleasing when I showed him the money a month after. He gives me the

other fifty. You can imagine what happy I was when I rode to school on my own bicycle.

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多项选择题

杜能认为，某个经营者是否能在单位面积土地上获得最大利润，将由（）因素决定。

A.农产品的生产成本 

B.农地的肥沃程度 

C.农产品的销售价格 

D.运输成本 

E.劳动者的经营能力
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