问题 单项选择题

M公司购入生产用需安装的旧机器一台,售出单位该机器的账面原价500000元,双方按质论价,以410000元成交,发生运费2000元,包装费1000元,购入后发生安装成本8000元。款项用银行存款支付,不考虑相关税费,则M公司在机器安装完毕交付使用时应作的会计分录为( )。

A.借:固定资产

421000

贷:银行存款

421000
B.借:固定资产

421000

贷:在建工程

421000
C.借:固定资产

511000

贷:固定资产

511000
D.借:固定资产

511000

贷:在建工程

421000

累计折旧

90000

答案

参考答案:B

解析: 本题要求考生掌握固定资产的入账价值以及固定资产入账时应做的账务处理。

阅读理解

The summer of 2012 was full of reports of extreme weather: one of the warmest years on record in the US, the wettest summer in the UK, and the worst drought (旱灾) in East Africa. In short, extreme weather seems to be becoming the new normal. Weather extremes are not that extreme any more. Heatwaves, droughts and wildfires are the new reality of a warming world.

And this should not come as a surprise. Scientists have been warning for years that as the planet heats up, we will have to deal with more dreadful weather. Although not every extreme weather event is the result of climate change, scientists are now much more confident about connecting weather events with climate change. In 2011, the UK had a warm November. Researchers say that it was at least 60 times more likely to happen because of climate change than because of natural changes in the earth’s weather systems.

All the news shows that climate breakdown is occurring faster than most climate scientists had expected. But isn’t it too expensive to stop the climate from changing? Well, yes it costs. So everything is just as usual. It would be wrong to believe that to let things continue as they always do is the cheap choice. Instead, it is very expensive. Just one example: droughts in the US, Russia and the Ukraine sent food prices to a record high. According to the World Bank, the price for corn increased by 113% in some markets in Mozambique and in Sudan. This is the kind of cost that often gets ignored.

I believe intelligent climate action can help create new opportunities for jobs in Europe, for encouraging creativity and competitiveness, for spending less money on energy.

小题1:According to the passage, in 2012 _____.

A.the UK had a warm November

B.the US had many wildfires

C.the UK had a dry summer

D.East Africa had little rain小题2:The author mentions the increase of food prices in Paragraph 3 to _____.

A.show a lot of people are hungry

B.prove food prices are very changeable

C.prove we’re paying for extreme weather

D.show it’s expensive to stop the climate from changing小题3:Which of the following statements does the author probably agree with?

A.Proper climate action will be useful.

B.Europe is providing limited job opportunities.

C.It’s everyone’s duty to protect the environment.

D.Everyone needs time to get used to extreme weather.

多项选择题