企业采用融资租赁方式租赁固定资产时，记入“长期应付款”科目的

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问题单项选择题

企业采用融资租赁方式租赁固定资产时，记入“长期应付款”科目的金额为( )。

A．最低租赁付款额

B．最低租赁付款额的现值

C．固定资产的公允价值

D．各期应支付的租金

答案

参考答案：A

阅读理解

Welcome to join our societies

请根据以上信息，选择正确答案，将其标号在答题卡上涂黑。

小题1:Tom is a 15-year-old boy. He can be a member of the_______.

A．Music Club.

B．Dancing Club.

C．English Reading Club,

D．Chinese Reading Club.小题2:Perhaps you can be a member of the Drama Society if（如果）you are_______.

A．a boy.

B．a girl.

C．shorter than l.50meters.

D．younger than 14 years old.小题3:If you want to be in the Chinese Reading Club, you should satisfy(满足) the following conditions(条件）except(除了)_______．

A．being a girl.

B．knowing how to use computer.

C．being good at Chinese.

D．having enough free time.

判断题

申请个人住房贷款的借款人只要个人信用良好，有足够偿还贷款本息的能力就可以。