问题 单项选择题

企业会计准则规定的资产减值测试不适用(  )。

A.市场售价类比法

B.收益折现法

C.成本法

D.收益资本化法

答案

参考答案:C

解析:【解析】会计准则规定的资产减值测试不适用成本法。其主要原因在于:首先,成本法的出发点是重置价值,其实质是在现时条件下,重新购置、建造或形成与评估对象完全相同或基本类似的全新状态下的资产所需花费的全部费用;其次,成本法成立前提受限于资产、资产组的评估值可以通过资产的未来运营得以全额回收;最后,资产减值测试准则定义用于减值测试的资产、资产组或资产组组合是一个最小的现金产生单位,不可以继续分割为更小的单元。

选择题
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Wily is it that students in less popular majors sometimes find it easier to get a job? Simple. It’s because they are out there in the “blue ocean",a relatively untouched area.

The term was created by Chan Kim and Renee Manborgne, two professors

ho use it to describe less crowded parts of business and industry with little or not completion. It contrasts with the “red ocean", which is already saturated, competitive, and crowded with people or companies providing the same services or producing the same goods.

According to these two authors,the primary goal of business is to enter the “blue ocean" or create a new market. This is done by creating what no one else has. Business must come up with creative things that are useful and affordable and reduce unnecessary costs. So customers get what they want for less and sellers get a higher return on their investment. When these two are combined,it’s a catalyst(催化剂)for the blue ocean market.

McDonald’s is a popular example. Traditional restaurants have waiters,table settings,men us,and a certain type of service. McDonald’s,however,was different. It did away entirely with waiters and table service,and kept the menu limited.

But in its number of locations,speed,overall quality and child friendliness. McD0naid's did far better than traditional restaurants. In this sense,one can say that McDonald’s was a totally different concept in eating out. It met the blue ocean demand.

63. According to Chan Kim and Renee Mauborgne,“blue ocean” means    .

A. crowded parts of business and industry with little competition

B. new markets which are full of competition    .

C. new companies offering different services from old ones

D. certain untouched markets with few competitors

64. The underlined word "saturated” in Para. 2 probably means“         ”.

A. carry out according to an unusual method      B. arrange in advance

C. be unable to take any more                D. be different from the old market

65. McDonald’s success lies in         .

A. its being different from traditional restaurants

B. inventing a unique business with few competitors

C. its advanced operation and management

D. its best overall quality and services

66. For a website providing information and services for new mothers,finding the “blue ocean" means         . ·

A. offering something other websites don’t have

B. offering the best information and services

C. creating a new market to help the website stand out

D. looking for a unique position in the marketplace