关于固定资产的入账价值确定，下列说法不正确的有()。

A.企业接受投资者投入的固定资产，按固定资产的公允价值，借记“固定资产”科目，贷记“实收资本”(或“股本”)等科目

B.同一控制下的企业合并，合并方企业在企业合并中取得的固定资产，公允价值能够可靠计量的，应当按照合并日在被合并方企业的公允价值计量

C.承租人通常应当将融资租入的固定资产按照租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者加上初始直接费用作为租入资产的入账价值

D.对存在弃置义务的固定资产，应在取得固定资产时，按预计弃置费用，借记“固定资产”科目，贷记“预计负债”科目

阅读再判断正误。

It’s 5:30 in the afternoon. School is over. It’s time for student to relax.

Look! Some boys are playing soccer and some are playing basketball on the playground(操场). Most girls don’t like ball games because they think they are boring. They like to do other sports, such as swimming and dancing. Look, some girls are swimming in a big swimming pool. In the gym(健身馆), Maria and her friends are dancing to the music. Some students are singing together in the classroom building. Who are they? Oh, they are some students of Class Four. They are cleaning their classroom now. After that, they can play with other students.

根据上面内容判断正误，正确的写T， 错误的写F。

小题1: After 5:30pm, the students don’t have classes.

小题2: On the playground, some boys are playing basketball and soccer.

小题3:We can’t see any students swimming in the pool now.

小题4: Some students from Class Four are singing together in the classroom.

小题5: Maria is dancing on the playground.