问题 多项选择题

下列关于固定资产会计处理的表述中,不正确的有()。

A.企业为获得土地使用权支付的土地出让金应计入在其上所建造房屋的成本

B.企业专设销售机构发生的固定资产日常修理费用和固定资产折旧均应计人销售费用

C.经营租赁方式租入的固定资产发生的改良支出,应全部予以资本化,计人固定资产的成本

D.固定资产的大修理费用应当在发生时计入当期管理费用,金额较大时采用预提或待摊方式处理

答案

参考答案:A, C, D

解析:选项A,应记入“无形资产”;选项C,应将符合资本化条件的部分予以资本化,作为长期待摊费用核算。并按期合理摊销;选项D.固定资产的大修理费用有确凿证据表明符合固定资产确认条件的部分.可资本化,不符合固定资产确认条件的.应当在发生时计人当期损益.不得采用预提或待摊方式处理。

阅读理解

Jean is a bright young woman who comes from a rich and famous family. She goes to a good university and has everything that money can buy, well, almost everything. The problem is that the people in Jean’s family are so busy that they can hardly find time to be with her. In fact, Jean is quite lonely.

So Jean spends a lot of time on her QQ. She likes being anonymous(匿名), talking to people who do not know about her famous family and her rich life. She uses the name Linda on QQ and has made a lot of friends who she keeps in touch with quite often.

Last year Jean made a very special friend on QQ. His name was David and lived in San Francisco. David was full of stories and jokes. He and Jean had a common(共同的)interest in rock music and modern dance. So it always took them hours to talk happily on QQ and sometimes they even forgot their time. Of course, they wanted to know more about each other. David sent a picture of himself. He was a tall, good-looking young man with a big happy smile. As time went by, they became good friends and often sent cards and small things to each other.

When Jean’s father told her that he was going on a business trip to San Francisco, she asked him to let her go with him so that she could give David a surprise for his birthday. She would take him the latest DVD of their own rock singer. But when she knocked on David’s door in San Francisco, she found that her special friend was a twelve-year-old boy named Jim.

小题1:Jean spends a lot of time on QQ because she is ____________.

A.rich

B.famous

C.young

D.lonely小题2:Jean thought “David” was special because he __________.

A.made her quite happy on QQ

B.was from San Francisco

C.sent her a picture of himself

D.was tall and good-looking小题3:When Jean and “David” met and introduces themselves to each other, who felt surprised?

A.“David”

B.Both “David” and Jean

C.Jean

D.Neither “David ”nor Jean小题4:What’s the main idea of the passage?

A.Don’t believe those you get to know on QQ so easily.

B.People don’t use their real names on QQ so often.

C.Don’t go to meet those you get to know on QQ.

D.People should tell their real names to others on QQ.

单项选择题