问题 多项选择题

为遵守国家有关环保法律的规定,2015年1月31日,甲公司对A生产设备进行停工改造,安装环保装置。3月25日,新安装的环保装置达到预定可使用状态并交付使用。A生产设备预计使用年限为16年,已使用8年,安装环保装置后还可使用8年;环保装置预计使用年限为5年。下列各项关于环保装置的会计处理中,正确的有()。

A.环保装置不应作为单项固定资产单独确认

B.环保装置应作为单项固定资产单独确认

C.环保装置达到预定可使用状态后按A生产设备预计使用年限计提折旧

D.环保装置达到预定可使用状态后按环保装置的预计使用年限计提折旧

答案

参考答案:B, D

解析:固定资产的各组成部分具有不同使用寿命或者以不同方式为企业提供经济利益,适用不同折旧率或折旧方法的,应当分别将各组成部分确认为单项固定资产。

阅读理解

阅读下列短文,从各题A、B、C、D中选出能回答所提问题或完成所给句子的最佳答案。

      It is Sunday afternoon. Mary goes to do the shopping with her mother. Her mother wants to buy some

  food for supper. Mary wants to buy a new skirt and some school things. They come to a shop.

     "What does your shop sell?"  Mary asks, "A lot of things." The girl in the shop says. "You can buy

 food, drinks, clothes in our shop and school things, too."

     Mary and her mother go in. There are many people in the shop. Mary looks at a nice white skirt.

     "How much is the skirt?" Mary asks the girl in the shop.

     "It's eighty yuan."

     "That's too dear."

     "What about the green one? It looks nice. And it's only thirty yuan."

     "OK, thanks a lot."

     "You are welcome."

     After that, Mary buys some school things, too. Here mother buys a lot of food, like bread, cakes, meat

  and fish. They get home very late.

1. Mary goes to do the shopping with her mother on _____.

     A. Saturday afternoon      

     B. Saturday morning

     C. Sunday morning      

     D. Sunday afternoon

2. Mary wants to buy a new skirt and _____.

     A. some food

     B. some drinks

     C. come clothes

     D. some school things

3. The white skirt is _____.

    A. ¥30

    B. ¥110

    C. ¥80

    D. ¥100

4. Mary buys a _____ skirt.

    A. white

    B. green

    C. red

    D. dear

5. The green skirt is _____.

    A. nice and cheap          

    B. nice but dear

    C. not nice but cheap        

    D. not nice or cheap

单项选择题