问题 单项选择题

先锋村合作经济组织2年前买了一台拖拉机,原价6000元,预计使用5年,预计残值300元,清理费用100元。拖拉机驾驶员刘某因酒后驾驶,使拖拉机撞在一棵大树上,期间花去的修理费用刘某负担。现村合作经济组织把此拖拉机出售,双方协议售价4000元,已通过银行收回。

因出售等原因转入清理的固定资产净值,应设置( )账户进行核算。

A.固定资产

B.其他收入

C.累计折旧

D.固定资产清理

答案

参考答案:D

解析: 本题考查固定资产清理的核算。

解答题
阅读理解

Café Hub

Next to the Castle lies The Hub, home of the Edinburgh International Festival and one of the most talked about spots in town. Our café is open every day for mouth-watering lunches, snacks and fine dining. Come in and enjoy the atmosphere of The Hub or watch the world go by from our beautiful terrace.

The Hub, Castlehill, Royal Mile, Edinburgh. Open every day from 9:30 a. m. till late.

Tel: 0131 473 2067    www. thehub-edinburgh. Com

Farm World

Enjoy being “A Farmer for a Day”. Join in delivering and feeding our spring babies—bottle feeding sessions twice daily. Fun for all family. Horse Rides, BMX Bikes Cross Country Course, Tractor Ride through 600 acres, New Adventure Playground, Nature Trails. Full details on website.

Open: May---Oct Wednesdays to Saturdays and daily during school holidays 11 a. m. ----5 p. m.

Tel: 01797  0260256/260321      www.  Farmworld-rye. co. uk

Enter the Europe-wide student competition!

Are you curious, creative and energetic? Are you interested in the new media? Are you between 12 and 19 years of age? Then Join Multimedia 2010 is for you!

Your challenge will be to build a team and develop a multimedia presentation in English----based on one of three different topics. You can register (报名) between May 1 and Nov. 15, 2010 and will have to turn in your entry before Dec. 15, 2010.

The rewards are wonderful:£150 000in prize for schools and teams and the chance to attend a European student camp ---- plus new experiences, an opportunity to make friends throughout Europe!

小题1:You’ll have to register first if you want _______.

A.to enjoy delicious food

B.to try Tractor Ride through 600 acres

C.to enter the Europe-wide student competition

D.to watch the world go by from the beautiful terrace小题2:According to the passage, there will be _______ rewards for the Europe-wide student competition.

A.only one

B.two

C.three

D.four小题3:You can visit Farm World ________.

A.on Monday in May

B.any day in October

C.at 2 p. m. at Christmas

D.at 10 : 30 a. m. during school holidays小题4:From the advertisements above, we can learn that __________.

A.Café Hub is a popular place in the local area

B.families can enjoy Horse Rides on New Adventure Playground

C.Farm World provides lunches, snacks and fine dining.

D.the Europe-wide student competition will be held on Dec. 15, 2010