问题 多项选择题

在固定资产清查中,企业发现盘亏一台机器设备,其账面原价50万元,累计已提折旧10万元,经查明盘亏设备属被盗,在报主管部门的处理意见被批准前,应()。

A.借记“待处理财产损溢——待处理固定资产损溢”40万元

B.借记“累计折旧”10万元

C.贷记“固定资产”50万元

D.借记“营业外支出”40万元

E.贷记“待处理财产损溢——待处理固定资产损溢”40万元

答案

参考答案:A, B, C

解析:企业在财产清查中发现盘亏或毁损的固定资产时,应按账面已提折旧借记“累计折旧”账户,按固定资产的账面原始价值,贷记“固定资产”账户,按二者的差额借记“待处理财产损溢——待处理固定资产损溢”账户。报经批准后,如果是由于自然灾害造成的固定资产盘亏或毁损,应向保险公司收取的赔款,借记“其他应收款”账户,所收回的残料入库或变卖收入,借记“原材料”、“银行存款”等账户,其净损失计人“营业外支出”账户。

单项选择题
完形填空

阅读下面短文然后从各题所给的三个选项中选出最佳选项。

Helen 's favorite food is chocolate. Her parents and teacher often say that it's        for her teeth to eat too much chocolate. But she doesn't believe it. She often puts some chocolate in the milk for breakfast, the juice         lunch, even the soup for supper. Her mother has to        some chocolate in her bag before she goes to school. Sometimes when her mother goes shopping with her, Helen won't leave the shop        her mother buys some chocolate for her.

The little girl        back from school with a painful(痛苦的) look yesterday afternoon. A tooth hurt and she had nothing. Her mother made some soup for her. But she put some chocolate in it. Her father bought some       for her, but she put some chocolate in it, too. Of course it was useless.       the next morning her mother took her to see the      .The dentist saw there was a cavity(洞) in her bad tooth .So he had to fill(填充)it with something.

“Now, young girl,” said the dentist , “What kind of filling(填充物) would you like for that tooth ?”

     , please,” answered Helen. The dentist and Helen’s mother both laughed. The dentist asked Helen to eat fresh fruit and vegetables        chocolate. And it’s necessary for Helen to have healthy eating habits.

小题1:A. good    B.  bad C.  well

小题2:A. for B.  with    C.  at

小题3:A. get B.  put C. buy

小题4:A. when    B.  if C.  until

小题5:A. go  B.  came    C.  returned

小题6:A. medicines   B.  pills   C.  medicine

小题7:A. But B.  So  C.  And

小题8:A. doctor  B.  nurse   C.  dentist

小题9:A. Chocolate   B.  Milk    C.  Fruit

小题10:A. instead    B.  but C.  instead of