问题 判断题

查询当前交路的所有达示信息是通过[查询]+[2]。

答案

参考答案:

问答题

甲股份有限公司(下称甲公司)有关资料如下:
(1) 甲公司为购建一生产设备,于20×7年12月1日专门从银行借入1000万元,借款期限为2年,年利率为5%,利息每年支付,假定利息资本化金额按年计算,每年按360天计算。20×8年1月1日,购入设备一台,价款702万元,以银行存款支付,同时支付运杂费18万元,设备已投入安装。
3月1日以银行存款支付设备安装工程款120万元。
7月1日甲公司又向银行专门借入400万元,借款期限为2年,年利率为8%,利息每年支付;当日用银行存款支付安装公司工程款320万元。
12月1日,用银行存款支付工程款340万元。
12月31日,设备全部安装完工,并交付使用。
20×8年闲置的专门借款利息收入为11万元,尚未收到。
(2) 该设备预计使用年限为6年,预计净残值为55万元,甲公司采用直线法计提折旧。
(3) 2×10年12月31日,甲公司将设备以1400万元(公允价值)的价格出售给A公司,价款已收存银行存款账户。同时又签订了一份租赁合同将该设备租回。租赁合同规定起租日为2×10年12月31日,租赁期自2×10年12月31日至2×13年12月31日共3年,甲公司每年年末支付租金500万元。租赁合同规定的利率为6%(年利率),设备于租赁期满时交还A公司。
甲公司租入后按直线法计提折旧,并按实际利率法分摊未确认融资费用,预计净残值为零。
(4) 其他相关资料:
①(P/A,6%,3)=2.673。
②不考虑增值税等相关税费。

计算甲公司出售资产时应确认的未实现售后租回损益及租回时租赁资产的入账价值和未确认融资费用;

完形填空
Mother used to ask me what the most important part of the body is.Through the years I would ____a guess at what I thought was the correct____.When I was younger,I thought sound was very important to us as humans,____I said,“My ears,Mommy.” She said,“No,many people are ___.”
Since making my first attempt,I had considered the correct answer carefully.So several____later,I told her,“Mommy,____is very important to everybody,so it must be our___.”She looked at me and told me,“You are learning fast,but the answer is not correct because there are many people who are blind.”
Over the years,Mother asked me a couple more times and always her answer was____.Then last year,my grandpa died.Everybody was____.When it was our turn to say our final____to Grandpa,my Mom asked me,“Have you found the answer to my usual question—what is the most important body part____,my son?”
I was____when she asked me this now.I always thought this was a game between her and me.She saw the____on my face and told me,“This question is very important.It shows that you have really lived your life.For every part you gave me____,I have told you were wrong and I have given you an example____.But today is the day you need to learn this important lesson.” She looked down at me as only a mother can.I saw her eyes well up with tears.She said,“Son,the most important body part is your____.” I asked,“Is it because it holds up my head?”
She replied,“No,it is because it can hold the head of a friend or a loved one when they cry.Everybody needs a shoulder to____on sometime in life,my son.I only hope that you have enough love and friends that you will always have a shoulder to cry on when you ____ it.”
Then and there I knew the most important body part is not a selfish one—it is sympathetic to the___of others.People will forget what you said.People will forget what you did.But people will____forget how you made them feel.
小题1:
A.make B.reply
C.think D.contribute
小题2:
A.guessB.answer
C.part D.choice
小题3:
A.anyhow B.otherwise
C.therefore D.however
小题4:
A.deafB.blind
C.dumb D.disabled
小题5:
A.daysB.minutes
C.months   D.years
小题6:
A.hearing  B.touching
C.sightD.taste
小题7:
A.eyes  B.ears
C.hands D.legs
小题8:
A.right B.wrong
C.the sameD.different
小题9:
A.injured B.hurt
C.woundedD.damaged
小题10:
A.sorryB.hello
C.good­byeD.yes
小题11:.
A.already B.still
C.though D.yet
小题12:
A.pleasedB.shocked
C.disappointedD.satisfied
小题13:
A.confusion B.smile
C.questionD.excitement
小题14:
A.in the future  B.at present
C.in the pastD.for the moment
小题15:
A.how B.why
C.what D.where
小题16:
A.back B.head
C.neckD.shoulder
小题17:
A.cryB.rest
C.put D.carry
小题18:
A.accept B.get
C.need D.have
小题19:
A.embarrassment B.pain
C.anger D.awareness
小题20:
A.never B.ever
C.completely  D.forever