固定资产清理账户的贷方登记的项目有( )。 A．转入清理的固_爱下问搜题

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问题多项选择题

固定资产清理账户的贷方登记的项目有( )。

A．转入清理的固定资产的净值

B．变价收入

C．结转的清理净收益

D．结转的清理净损失

E．应交的营业税

答案

参考答案：B,D

解析：转入清理的固定资产的净值在固定资产清理账户的借方核算；固定资产变价收入在固定资产清理账户贷方核算；结转的清理净收益在固定资产清理账户的借方核算。

阅读理解

阅读理解。

There is a house near the river. There lives a man in the house and there are a lot of fish in the river.
There are some trees by the river. There are some apple trees and some banana trees. There often stay
some monkeys.
The monkeys often go there and eat some fruit. The man often fishes (钓鱼) in the river. When the
man fishes, the monkeys throw some apples and bananas in the river. So the fish run away so that the
man fishes no fish. In order to catch a fish, the man often keeps the monkeys away while he is fishing.

1. Is there a bridge over the river?

A. Yes, there is.
B. No, there isn't.
C. The story doesn't tell us.
D. No, there is.

2. Why do the monkeys often go there?

A. Because there is much fish.
B. Because there is a man.
C. Because there are some fruit trees.
D. Because they want to throw some apples in the river.

3. Does the man like the monkeys to go there?

A. Yes, he does.
B. No, he doesn't.
C. He likes them very much.
D. No, he don't.

4. Why can't the man catch any fish?

A. Because the river is not deep.
B. Because fish doesn't like his food.
C. Because there is no fish in the river.
D. Because the monkeys throw something in the river.

5. What does the man do at last?

A. The man doesn't fish any more.
B. The man goes to another river to fish.
C. The man kills some monkeys.
D. The man drives the monkeys away.

判断题

固体物质没有饱和蒸气压。