问题 单项选择题

检查P公司2005年发生的固定资产减值准备情况时,姬海霞发现P公司于2004年末按当时的情况对×类固定资产计提了200万元的减值准备。2005年,因该项固定资产的可收回金额大于其账面价值,P公司转回了2004年计提的减值准备,并在转回时进行了如下会计处理。其中,姬海霞应提请P公司管理当局进行调整的会计处理是()。

A.将不考虑减值因素情况下应计提的累计折旧与考虑减值准备因素情况下计提的累计折旧之间的差额借记“固定资产减值准备”科目、贷记“累计折旧”科目

B.转回已计提的固定资产减值准备后,固定资产的账面价值不应超过不考虑减值因素情况下计算确定的固定资产账面净值

C.按固定资产可收回金额与不考虑减值因素情况下固定资产账面净值两者中较低者与价值恢复前的固定资产账面价值之间的差额借记“固定资产减值准备”科目、贷记“营业外支出——计提的固定资产减值准备”科目

D.转回的减值准备的金额,应与恢复后固定资产的可收回价值与恢复前固定资产的账面净值之间的差额相等

答案

参考答案:D

解析:

应在原已计提减值准备的范围内转回已计提的减值准备。

阅读理解

C

A poor chimney-sweeper, who had not enough money to buy a meal, stopped one hot summer day at noon before an eating-house, and remained regaling his nose with the smell of the victuals.The master of the shop told him several times to go away, but the sweeper could not leave savory smell, though unable to purchase the taste of the food.At last the cook came out of the shop, and taking hold of the sweeper, declared that, as he had been feeding upon the smell of his victuals (food and drink), he should not go away without paying half the price of a dinner.The poor fellow said that he neither could nor would pay, and that he would ask the first person who should pass, whether it was not an unreasonable and unjust demand.

The case was referred to a policeman, who happened to pass at that moment.He said to the sweeper: “As you have been feasting one of your senses with the odor (smell) of this man’s meat, it is but just you should make him some recompense; therefore you shall, in your turn, regale (amuse) one of his senses, which seems to be more insatiable than your appetite.How much money have you?”

“I have but two pence in all the world, sir, and I must buy me some bread.”

“Never mind,” answered the officer, “take your two pence between your hands; now rattle (cause to make a lot of quick little noises)them loudly.”

The sweeper did so, and the officer, turning to the cook, said, “Now, sir, I think he has paid you: the smell of your victuals regaled his nostrils(openings at the end of the nose); the sound of his money has tickled your ears.”

This decision gave more satisfaction to the bystanders than to the cook, but it was the only payment he could obtain.

66.The sweeper stopped one hot summer day at noon before an eating-house, because _______ .

A.he wanted to regale his nose with the smell of the victuals

B.he was hungry and he wanted to have dinner

C.he was hungry but he had no enough money to buy a meal

D.he wanted to smell if the food was delicious.

67.The cook’s demand that the sweeper should pay half the price of a dinner was 

obviously _______ .

A.reasonable     B.not fair  C.logical   D.proper

68.We infer that the way that the policeman settled the problem was _______ .

A.foolish        B.kind      C.clever    D.stupid

69.The passage implied that _______ .

A.it’s a pity that the cook did not get what he wanted

B.the master of the shop and the cook were cool-hearted

C.the cook was cruel

D.the sweeper got what he wanted

70. Which is true according to the passage?

A. This story is arranged in order of time.

B. This story is arranged in order of place.

C. There were four people in the scene.

D. The case was judged by law.

判断题