问题 单项选择题

企业的下列固定资产,按规定不应计提折旧的是( )。

A.经营性租入的设备
B.融资租入的设备
C.经营性租出的房屋
D.使用中的设备

答案

参考答案:A

解析: 经营性租入的设备其所有权不属于企业,不计提折旧。

阅读理解

         Learning Computers
This twelve-hour course is for people who need to learn about computers. You will learn what computers are, what they can and can't do and how to use them. Course fee(费用):$ 75
Jan. 4,7,11,14,18,21 Wed. &Sat. 9: 00—11: 00 a. m.
Zhang Hua is a professor from Beijing University. He has over twenty years of experience in the computer field.
Typing
This course is for those who want to learn to type. You are tested first and then you can practice at one of eight different skill levels. This lets you learn at your own speed. Each program lasts 20 hours. Bring your own paper.
Course fee: $ 125
Two hours each evening for two weeks. New classes begin every two weeks. This course is taught by a number of professional teachers.
Language Study
Have you already tried to improve your English and failed? Do you want to learn English well? Come and this three-month course will help you make it. Course fee: $ 130 Moil & Wed. 2:00—5:00 p.m. All the teachers are from English-speaking countries.
根据表格内容,选择最佳答案,并在答题卡上按要求作答。
小题1:If you choose the Learning Computers course,you'll have classes              .
A.from Monday to FridayB.on Wednesday and Saturday
C.on January 4,7,12,15D.in the afternoon every day
小题2:From the ads we know that Zhang Hua           .
A.is a teacher from Beijing University
B.has no experience in the computer field
C.can type very well
D.comes from an English-speaking country
小题3:If you choose the Typing course, you           .
A.should have a test firstB.needn't bring your own paper
C.can't learn at your own speedD.should pay $ 115
小题4:Mr. Black works in the day and only has time in the evening, he can only choose the course.
A.Learning ComputersB.Typing
C.Language StudyD.None of the above
小题5:The Language Study course will last           .
A.twelve hoursB.two weeksC.three monthsD.three weeks
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