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。

多项选择题
单项选择题

Government officials reported three new cases of mad cow, bringing the total so far this year to 99. Last year, France recorded just 31 cases of the mad cow disease. The rising numbers are in part (1) a new testing program that focuses on cows that are most (2) . That program has (3) 39 cases. But still 60 new cases were identified in the usual way, (4) were found in 1999. Many scientists (5) that this year, five years after safety precautions were (6) , the number of cases would be (7) .

The rise in cases has (8) some scientists to question whether the disease can be transmitted in ways not yet understood. Scientists are still (9) the disease, first recognized in cows in 1986.

It appears that it is not caused by a bacteria, virus or fungus, but (10) infectious particles called prion, perhaps (11) a virus or other agent. The disease kills cells in the brain, (12) it spongy and full of holes.

France has taken more steps to (13) safety than most European countries, (14) refusing to take English beef (15) the European Union. But some scientists believe that France has not been (16) in imposing the ban on feed that (17) animal pans.

Some French officials hope that the sudden interest in mad cow disease will mean that French consumers will become educated about it, thereby recognizing that French beef is actually (18) controlled. Every cow is given a passport at birth, and extensive information about its parentage and (19) it was raised must be (20) to any slaughterhouse. When a diseased animal is found, the entire herd is destroyed.

12()

A. to leave

B. left

C. leaves

D. leaving