对于固定资产折旧的计算方法，说法不正确的是( )。A．采用双_爱下问搜题

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问题单项选择题

对于固定资产折旧的计算方法，说法不正确的是( )。

A．采用双倍余额递减法计提折旧时，固定资产账面价值随着折旧的计提逐年减少，而折旧率不变

B．采用年数总和法计提折旧时，作为计提折旧依据的固定资产原值和净残值不变，而折旧率逐年递增

C．工作量法实际上是平均年限法的一种演变

D．采用平均年限法计算的每期折旧额都相等

答案

参考答案：B

解析：[考点] 1Z102022 掌握固定资产的核算内容

完形填空

The Making of a Surgeon
How does a doctor recognize the point in time when he is finally a “surgeon”? As my year as chief resident （进修医生） drew to a close, I asked myself this question 36 more than one occasion．
The answer, I concluded, was 37 ．When you can say to yourself, “There is no surgical patient I cannot treat competently, treat just 38 or better than any other surgeon”-- then, and not until then, you are 39 a surgeon．I was 40 that point．
41 , for example, the emergency situations that we met almost every night．The first few months of the year I had 42 the ringing of the telephone．I knew it meant another critical decision to be 43 ．Often, after I had told Walt or Larry what to do in a particular 44 , I'd have trouble getting back to sleep．I'd 45 all the facts of the case and, often, wonder 46 I had made a poor decision．More than once at two or three in the 47 , after lying awake for an hour, I’d get out of 48 , dress and drive to the hospital to see the patient myself．It was the only 49 I could find the 50 of mind I needed to relax．
Now, in the last month of my residency, 51 was no longer a problem．Sometimes I still couldn’t be sure of my decision, but I had learned to 52 this as a constant problem for a surgeon．I knew that with my knowledge and experience, any decision I'd made was bound to be a 53 one．It was a nice feeling．
This all sounds conceited （自负的） and I guess it is -- 54 a surgeon needs conceit．He needs it to encourage him in trying moments when he's bothered by the 55 and uncertainties that are part of the practice of medicine．He has to feel that he's as good as and probably better than any other surgeon in the world．Call it conceit -- call it self-confidence; whatever it was, I had it．

A．self-service

B．self-centered

C．self-reliant

D．self-confidence

判断题

我国的工业多集中在东部沿海和长江沿岸，西部较少。[ ]