问题 判断题

已达到预定可使用状态但在年度内尚未办理竣工决算手续的固定资产,应按估计价值暂估入账,但不计提折旧。 ( )

答案

参考答案:

解析: 现行制度规定:已达到预定可使用状态的固定资产,如果在年度内尚未办理竣工决算的,应当按照估计价值暂估入账,并计提折旧;待办理了竣工决算手续后,再按照实际成本调整原来的暂估值,调整原已计提的折旧额,同时调整年初留存收益各项目。

阅读理解

     Kelly is an African elephant. Now she is 19 years old. She lives in the zoo. Kelly has produced more than

100 paintings since last year. She has made over $ 3,500 for the zoo. Zoo leaders say Kelly first showed the

art ability about 5 years ago. Zoo workers watched her make the marks in the sand with her trunk (象鼻) .

She rubbed out (抹去) the marks, then made the new ones. The zoo workers gave her brushes and paints.

Soon Kelly was painting pictures. Newspaper reporters wrote about Kelly, and then people went to buy her

pictures. And in this way she made a lot of money for the zoo by painting.

     This is how Kelly does the painting. A zoo worker holds different color paints and Kelly touches the colors

she wants. Then the worker gives her the chosen colors to the brushes in her trunk and Kelly begins to paint.

1. We most probably read this story in____.

A. a magazine

B. a newspaper

C. a history textboo

2. Kelly first learned to draw pictures _____.

A. in the sand with her trunk

B. to make money

C. when she was 5 years old

3. People asked for Kelly's pictures because_____ .

A. they just wanted to have fun

B. the zoo leaders asked them to do so

C. the zoo workers asked them to do so

4. Kelly rubbed out the marks she had made in order to _____.

A. make other ones

B. clean her trunk

C. ask for more brushes and paints

5. From the story we can know that _____.

A. Kelly can draw nice pictures all by herself

B. Kelly doesn't like to draw pictures at all

C. Kelly can draw pictures with the help of the zoo workers

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