下列有关固定资产会计核算的表述中，不正确的是( )。
A．未使用的固定资产计提的折旧，应计入管理费用
B．筹建期间由于非正常原因造成的单项工程报废净损失，应计人营业外支出
C．工程项目尚未达到预定可使用状态的工程物资盘亏净损失，应计人在建工程成本
D．经营租赁方式租人的固定资产发生的改良支出，应在剩余租赁期与租赁资产尚可使用年限两者中较短的期间内采用合理的方法单独计提折旧
参考答案：B
解析： 选项B“筹建期间由于非正常原因造成的单项工程报废净损失”，应冲减长期待摊费用(筹建费用)。
Many parents make their children do chores around the house. For some families, teaching children what to do and how to do chores is easy. But in other families, getting children to do some housework can be a very big problem. It is a good idea for parents to teach their children at an early age. All family members must work together to make the house clean, and each person must do his or her share(份) of the work. We can do this by starting plan of chores and responsibilities(责任) when children are young. Chores are good for children—even very young ones. Doing chores can teach children many important skills(技能) like working together. Jobs also teach children what is fair(公平). The skills and value(价值) from doing chores will be good to children all their lives. 小题1:The first paragraph(段) tells us ____________.
|