关于安全费用以及具有类似性质的各项费用，下列说法中错误的是( )。
A．按规定范围使用安全生产储备支付安全生产检查和评价支出、安全技能培训及进行应急救援演练支出能费用性支出时，应当计入当期损益
B．对于作为固定资产管理和核算的安全防护设备等，企业应该按规定计提折旧，计入有关成本费用
C．企业按规定标准提取安全费用时，应按提取金额计入当期损益
D．企业按规定标准提取安全费用时，不影响留存收益
参考答案：C
解析： 企业按规定标准提取安全费用时，借记“利润分配——提取专项储备”科目，贷记“盈余公积——专项储备”科目。
| Cloze test. | ||||
| People think children should play sports. Sports are fun, and playing with others. However, playing sports can have 1 effects on children. It may produce feelings of poor self-respect or aggressive behavior in some children. According to research on kids and sports, 40,000,000 kids play sports in the US. Of these, 18,000,000 say they have been 2 at or called names while playing sports. This leaves many children with a bad 3 of sports. They think sports are just too aggressive. Many researchers believe adults, especially parents and coaches, are the main 4 of too much aggression ill children's sports. They believe children 5 aggressive adult behavior. This behavior is then further strengthened through both positive and negative feedback. Parents and coaches are powerful teachers because children usually look up to them. Often these adults behave aggressively themselves, sending children the message that 6 is everything. Many parents go to children's sporting events and shout 7 at other players or cheer when their child behaves 8 . As well, children arc even taught that hurting other players is 9 or are pushed to continue playing even when they are injured 10 , the media makes violence seem exciting. Children watch adult sports games and see violent behavior replayed over and over on television. As a society, we really need to 11 this problem and do something about it. Parents and coaches 12 should act as better examples for children. They also need to teach children better 13 . They should not just cheer when children win or act aggressively. They should teach children to 14 , themselves whether they win or not. Besides, children should not be allowed to continue to play when they are injured. If adults allow children to play when injured, this gives the message that 15 is not as important as winning. | ||||
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