问题 判断题

固定资产的后续支出在发生时计入当期损益。

答案

参考答案:

解析:[考点] 固定资产的后续计量支出
满足固定资产确认条件的,计入固定资产成本,不满足固定资产确认条件的固定资产修理费等,在发生时计入当期损益。

阅读理解

阅读理解。

     A man and his wife had a small restaurant near a train station. The restaurant often stayed open until after

midnight, because people came to drink and have meals while they were waiting for trains.

      At two o'clock one morning, a farmer was still sitting at a table there. He was asleep. The wife of the

owner of the restaurant was very sleepy and wanted to go to bed. She looked at the farmer several times and

waited for him to wake and go, but each time she looked, the farmer was still there sleeping. Then at last she

went to her husband and said to him,"You have woken him six times now, but why haven't you sent him

away? It's very late."

     "Oh, no, I don't want to send him away," answered her husband with a smile."You see, whenever I wake

him up, he asks for his bill, and when I give him the bill, he pays it and then goes to sleep again."

1. The persons who come to the restaurant are those who _____.

A. want to stay for night

B. want to meet friends

C. wait for the train

D. want to look for trains

2. The wife did not go to bed because she was waiting for the farmer to _____.

A. get on the train

B. talk

C. pay his bill

D. wake up and go

3. The underlined phrase"send…away" may mean _____.

A. fire

B. make somebody leave

C. put away

D. get on a bus

4. Why didn't the man send the farmer away? Because he wanted the farmer _____.

A. to sleep a little longer

B. to feel sleepy

C. to give more money

D. to have more food

5. From the passage we know the husband is _____.

A. honest

B. gentle

C. greedy (贪婪的)

D. warm-hearted

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