问题 判断题

间接监督,是指不直接具有法律效力的监督,社会组织、公民的监督和新闻媒体的舆论监督都属于不具有直接的法律效力的监督。( )

答案

参考答案:

不定项选择 共用题干题

甲公司发生如下与固定资产相关的事项:1.为遵守国家有关环保的法律规定,2013年1月31日,甲公司对A生产设备进行停工改造,安装环保装置。3月25日,新安装的环保装置达到预定可使用状态并交付使用,共发生成本600万元。至1月31日,A生产设备的成本为18000万元,已计提折旧9000万元,未计提减值准备。A生产设备预计使用16年,已使用8年,安装环保装置后还可使用8年;环保装置预计使用5年。2.为降低能源消耗,甲公司对B生产设备部分构件进行更换。构件更换工程于2012年12月31日开始,2013年10月25日达到预定可使用状态并交付使用,共发生成本2600万元。至2012年12月31日,B生产设备的成本为8000万元,已计提折旧3200万元,账面价值4800万元,其中被替换构件的账面价值为800万元,被替换构件变价收入100万元。B生产设备原预计使用10年,更换构件后预计还可使用8年。假定甲公司的固定资产按年限平均法计提折旧,预计净残值均为零。要求:根据上述资料,不考虑其他因素,分析回答下列第1.一5.题。(分录中的金额单位为万元)

下列各项关于甲公司A生产设备改造工程及其后会计处理的表述中,正确的是()。

A.A生产设备在安装环保装置期间停止计提折旧

B.因不能直接带来经济利益将安装环保装置发生的成本计入当期损益

C.环保装置达到预定可使用状态后按A生产设备剩余使用年限计提折旧

D.环保装置达到预定可使用状态后按环保装置的预计使用年限计提折旧

阅读理解

阅读理解。

     If you talk about a dog's life, go to Beijing to see the pampered (过分娇惯的) dogs. Dogs clipped,

dressed up, washed and dried. Here, it's the owners who go to obedience (服从) school, and these

people pay almost a thousand US dollars a month to learn how to properly care for their pets. Dogs are

hot in Beijing, a symbol of a new middle-class family.

     Dogs or pets can take the place of children, even husbands. Qin Lu, 23-year-old dog owner, certainly

thinks her dog makes some more loyal partner. She's spending 1,300 yuan, that's almost 200 US dollars

a month, sending her dog to the training school. Think about it, almost half her monthly salary as a

secretary.

     Personally, if I have a dog, I want to give it the very best of everything. Otherwise, I wouldn't have a

dog.

     Before we get too sentimental (引起伤感情绪的), though, other dogs in China have a far more

grisly (令人毛骨悚然的) fate, many still destined for the dinner table, dog meat, a popular delicacy.

But appetities are changing. What was once for the eating is now for the treating. Beijing alone is home

to more than a million dogs. Owners spend an average 25 dollars a month on pets. Do the math. Dogs

are big business. Ning Wei who runs this obedience school on the outskirts of Beijing said. "It has been

open for almost three years. There are many dogs. And now we are opening another branch."

     As their owners embrace everything western, so too, are the dogs. Ning Wei's specializing in

producing a new breed of bilingual puppies. Yes, dogs that understand Chinese and now English. "I'm

going to do a test now to see if it understands both English and Chinese. Effectively, if its Chinese is better

than my English, and its English is better than my Chinese."

1. From the first paragraph we can know _______ in Beijing.

A. dogs are tired of the hot days

B. why people spend so much buying a dog

C. dogs are very expensive

D. many new middle-class families raise dogs

2. What can we know about Ning Wei from the passage?

A. He is an English teacher in an obedience school.

B. He is a businessman who runs a school.

C. He is a dog-keeper who is learning how to properly care for his dog.

D. He is a researcher who is crazy for the bilingual puppies.

3. From the passage we can conclude that ______.

A. there are many different kinds of dogs from all over the world in Beijing

B. many Beijingers love dogs better than their own sons or daughters, even their husbands or wives

C. learning how to treat dogs is a hot business in Beijing now

D. so much money has been spent on treating every dog