问题 单项选择题

在经营租赁中,对承租人支付初始直接费用的会计处理,下列说法正确的是______

A.直接计入当期损益
B.直接计入相关资产成本
C.在租赁期内按直线法分摊计入相关资产成本或当期损益
D.在租赁期按租金支付比例分摊计入相关资产成本或当期损益

答案

参考答案:A

解析: 对承租人会计处理的规定:(1)对于经营租赁的租金,承租人应当在租赁期内各个期间按照直线法计入相关资产成本或当期损益,如果其他方法更为系统合理的,也可以采用其他方法;(2)承租人发生的初始直接费用,应当计入当期损益,初始直接费用是指承租人在租赁谈判和签订租赁合同过程中发生的,可归属于租赁项目的手续费、律师费、差旅费、印花税等;(3)在实际发生或有租金时,应当将或有租金计入当期损益。

填空题
阅读理解

A new argument has been put forward as to whether penguins are disturbed by the presence of tourists in Antarctica.  

Previous research by scientists from Keil University in Germany monitored Adelie penguins and noted that the birds’ heart rates increased dramatically at the sight of a human as far as 30 meters away.  But new research using an artificial egg, which is equipped to measure heart rates, disputes this.  Scientists from the Scott Polar Research Institute at Cambridge say that a slow moving human who does not approach the nest too closely, is not viewed as a threat by penguins. 

The earlier findings have been used to partly explain the 20 per cent drop in populations of certain types of penguins near tourist sites.  However, tour operators have continued to insist that their activities do not adversely affect wildlife in Antarctica, saying they encourage non-disruptive behavior in tourists, and that the decline in penguin numbers is caused by other factors.

Amanda Nimon of the Scott Polar Research Institute spent three southern hemisphere summers at Cuverville Island in Antarctica studying penguin behavior towards humans.  “A nesting penguin will react very differently to a person rapidly and closely approaching the nest,” says Nimon.  “First they exhibit large and prolonged heart rate changes and then they often flee the nest leaving it open for predators (掠夺者) to fly in and remove eggs or chicks.”  The artificial egg, specially for the project, monitored both the parent who had been ‘disturbed’ when the egg was placed in the nest and the other parent as they both took it in turns to guard the nest.

However, Boris Culik, who monitored the Adelie penguins, believes that Nimon’s findings do not invalidate his own research.  He points out that species behave differently – and Nimon’s work was with Gentoo penguins.  Nimon and her colleagues believe that Culik’s research was methodologically flawed because the monitoring of penguins’ responses needed capturing and restraining the birds and fitting them with beart-rate transmitters.  Therefore, argues Nimon, it would not be surprising if they became stressed on seeing a human subsequently.

小题1:According to the passage, what overall message is presented?

A.No firm conclusions are drawn.

B.Neither Culik’s nor Nimon’s findings are of much value.

C.Penguin reduction is closed related to tourist behavior.

D.Tourists are not responsible for the fall in penguin numbers.小题2:Which ONE argument of the following is stated in the passage?

A.Penguins are harder to research when they have young.

B.Tour operators should encourage tourists to avoid Antarctica.

C.Not all penguins behave in the same way.

D.Penguins need better protection from tourists.小题3:What do you notice about the views presented in the passage?

A.They are groundless.

B.They are factual.

C.They are descriptive.

D.They are conflicting.小题4:What does the underlined word (final line) probably mean?

A.later on

B.carmly

C.separately

D.in the same place