问题 多项选择题

企业接受其他单位投资转入的机器设备,下列表述正确的有( )。

A.按投资企业的机器设备账面原价,借记“固定资产”

B.按评估确认的价值,借记“固定资产”

C.按合同协议约定的价格,贷记“实收资本”

D.按评估确认的原值和评估确认的净值两者的差额,贷记“累计折旧”

E.按投资企业账面累计折旧,贷记“累计折旧”

答案

参考答案:B,C

阅读理解

One day newly wedded Nancy lost her ring while helping to plant potatoes. Friends were called and the field was searched long but in vain(徒劳). Later, when the potatoes were harvested, Everyone looked out for the ring but it remained lost. Another year came round and all the farmers working in the field kept their eyes open. The following year was the same. And year after year, whoever had business in the field always had Nancy’s ring in his mind.

Then the farm changed hands but it went no farther than to cousins. So the memory of the lost ring remained alive until thirty-eight years had passed. Then came a spring day when a man was ploughing the field behind a pair of horses. Even after thirty-eight years he still looked out for the ring, and knew just which part of the field Nancy had lost it in. At this time, when he came there, he found it .He picked it up, put it carefully into his pocket, left his horse, and ran all the way down to the village and placed it into Nancy’s hand.

小题1: How did Nancy come to lose her ring?

A.She lost it while helping to harvest tomatoes in the field

B.She lost it while watering the plants in the field.

C.She lost it while working in the field.

D.She lost it while helping to plant potatoes in the field.小题2: Why did people keep looking for the ring even after the farm changed hands?

A.It was a very expensive ring

B.They all wanted to solve the mystery.

C.They all loved Nancy.

D.Everybody wanted to have this ring.小题3: What did the ploughman do after finding the ring?

A.He picked it up and put it in his pocket.

B.He ran back to tell everybody in the village.

C.He placed it in a secret spot.

D.He returned it to the owner.小题4:. What can you infer from the story?

A.The ring was invaluable.

B.People on the farm were honest and helpful.

C.The ring’s disappearance was the work of supernatural power.

D.Nancy no longer expected that her ring would be found again.

单项选择题