问题 多项选择题

下列关于长期待摊费用的表述中正确的有()。

A.企业经营租入固定资产发生的改良支出,应该作为长期待摊费用核算,同时应在租赁期限与预计可使用年限两者孰短的期限内平均摊销

B.企业发生的应由当期负担的借款利息、租金等,应作为特殊项目在长期待摊费用中核算

C.长期待摊费用应单独核算,并在费用项目的受益期限内平均摊销,直至摊销完毕

D."长期待摊费用"科目可按费用项目设置明细科目进行明细核算

E."长期待摊费用"科目借方表示增加金额,贷方表示减少金额。期末贷方余额反映企业尚未摊销完毕的长期待摊费用

答案

参考答案:A, D

解析:选项B,企业发生的应当由当期负担的借款利息、租金等,不得作为长期待摊费用处理;选项C,长期待摊费用应单独核算,并在费用项目的受益期限内平均摊销,若不能使以后的会计期间受益,应当将尚未摊销的该项目的摊余价值全部转入当期损益;选项E,"长期待摊费用"科目借方表示增加金额,贷方表示减少金额。期末借方余额反映企业尚未摊销完毕的长期待摊费用。

阅读理解

Is there intelligent (有智力的) life on other planets? For years, scientists said “no.” or “we don’t know.” But today this is changing. Seth Shostak and Alexandra Barnett are astronomers(天文学家). They believe intelligent life exists (存在) somewhere in the universe. They also think we sill soon contact these beings(人;生物).

Why do Shostak and Barnett think intelligent life exists on other planets? The first reason is time. Scientists believe the universe is about 12 billion years old. “This is long enough for other planets to have intelligent life,” say Shostak and Barnett. The second reason is size—the universe is huge. “Tools like the Hubble Telescope(哈勃望远镜) have shown that there are at least 100 billion galaxies,” says Shostak. “And our galaxy, the Milky Way, has at least 100 billion stars. Some planets going around these stars might be similar to Earth.”

In the past, it was hard to look for signs of intelligent life in the universe. But now, powerful telescopes(高倍望远镜) allow scientists to discover smaller planets—the size of Mars or Earth—in other solar systems. These planets might have intelligent life.

Have beings from space already visited Earth? “Probably not,” says Shostak. “It’s a long way away. However, intelligent beings may contact us in other way, such as radio signals(信号). In fact, they may be trying to communicate with us now, but we don’t have the right tools to receive their messages. However, this is changing. By 2025, we could make contact with other life forms in our universe and we might help each other.”

小题1:Seth Shostak and Alexandra Barnett are _____.

A.astronomers

B.farmers

C.singers

D.drivers小题2:What is the best title for Paragraph 2?

A.The Age and Size of Earth

B.Our Galaxy: The Milky Way

C.Why Intelligent Life Might Exist

D.Earth: The Only Planet with Intelligent Life小题3:Why was it hard to look for signs of intelligent life in the universe in the past?

A.There were not any smaller planets.

B.There were not any powerful telescopes.

C.The astronomers were not interested in them.

D.The Milky Way didn’t exist at that time,小题4:Why haven’t beings from space visited us yet according to Shostak?

A.They’re afraid of us.

B.It’s a long way away.

C.They don’t want to see us.

D.They don’t know how to use radio signals.小题5:What does the underlined phrase “life forms” in the last paragraph mean?

A.Messages

B.Tools

C.Intelligent beings

D.Radio signals

问答题 简答题