问题
单项选择题
企业的下列固定资产，按规定不应计提折旧的是( )。
A．经营性租入的设备
B．融资租入的设备
C．经营性租出的房屋
D．未使用的房屋
答案
参考答案：A
解析： 不需计提折旧的固定资产包括：房屋建筑物以外的未使用、不需用的固定资产；以经营租凭方式租入的固定资产；已提足折旧继续使用的固定资产；按规定单独估价作为固定资产入账的土地。
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企业的下列固定资产，按规定不应计提折旧的是( )。
A．经营性租入的设备
B．融资租入的设备
C．经营性租出的房屋
D．未使用的房屋
参考答案：A
解析： 不需计提折旧的固定资产包括：房屋建筑物以外的未使用、不需用的固定资产；以经营租凭方式租入的固定资产；已提足折旧继续使用的固定资产；按规定单独估价作为固定资产入账的土地。
| 完形填空 A traveling ship was wrecked during a storm at sea.Only two of the men aboard__1__to swim to a deserted island.They agreed to__2__to God on opposite sides of the island. The first thing they prayed for was__3__.The next morning, the first man saw a fruitbearing tree on his side of the island, and he__4__eat its fruit.But the side of the other man__5__without food. After a week, the first man became__6__and decided to pray for a wife.The next day, a__7__swam to his side of the island.But on the other side of the island, there was__8__.Soon after that the first man prayed for a house, clothes and__9__food.Like magic, all of these things were given to him. __10__, the first man prayed for a ship__11__he and his wife could leave the island.In the morning the found a ship on his side of the island.As the ship was about to leave, the first man__12__a voice from Heaven, "__13__are you leaving your compainon on the island?" "My__14__are mine alone since I was the one who prayed for them, "the first man answered."His prayers were all unanswered and so he doesn't__15__anything." "You are__16__!"the voice criticized him."He had only one prayer, which I answered.If not for that, you would not have__17__any of my blessings.""Tell me, "the first man asked the voice."What did he pray for?Why would that make me__18__him anything?""He prayed that all your prayers would be__19__." For all we know, our blessings are not the__20__of our prayers alone, but those of another praying for us.So what you do for others is more important than what you do for yourself. | ||||
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