问题 多项选择题

关于让渡资产使用权收入及其核算,说法不当的有()。

A.因他人使用本企业现金而收取的利息收入,应确认为让渡资产使用权收入

B.因他人使用本企业的无形资产而收取的使用费收入,应确认为让渡资产使用权收入

C.使用费收入的金额,应按有关合同或协议约定的收费时间和方法计算确定

D.合同或协议规定分期收取使用费的,应首先按实际利率法确定摊余成本

E.合同或协议规定一次性收取使用费且提供后续服务的,应一次确认收入

答案

参考答案:D,E

解析:企业采用不同的收费时间和方法时,使用费收入应当按照下列原则进行确认与计量:①如果合同或协议规定一次性收取使用费且不提供后续服务的,应视同销售该项资产,一次确认收入,提供后续服务的应在合同或协议规定的有效期内分期确认收入;②如果合同或协议规定分期收取使用费的,应按合同或协议规定的收款时间和金额或规定的收费方法计算确定的金额分期确认收入。

阅读理解

Language is a way to communicate with each other. We started to learn language when we were born. However, people are used to speaking their native language, so immigrants are having many problems between the first generation and the second generation because they don’t have the same native language. Also, the second generation is losing their identity. Especially in America, there are many immigrants that came from different countries to succeed in the States.  Because they suffer in lots of areas such as getting a job and trying to speak English, they want their children to speak English, not only at school, but also at home in order to be more successful. Because of this situation, their children are losing their identity and, even more, they are ignoring their parents whose English is not very good.   

I think most immigrants are trying to preserve their native language in their new country, but this doesn’t help very much in getting a good job. My aunt taught Korean to her children not to help hem succeed in the U.S. she did so, hopefully, to help them establish a Korean identity. Though the second generation was born in the new country, they often get confused about their identity because they look different from others, and also, if they visit their parents’ country, they will probably feel different from other people there too. My cousins told me that when they visited Korea a few years ago, they felt different from other Koreans. They could even feel it just strolling around the street because they wore different clothes and walked differently.

We must realize that language is important and valuable for many reasons. Immigrants should make an effort not to be ignored by their children understand their background by teaching them the parents’ language. This is very important, not only for the harmony of the family, but also in helping the second generation establish their identity. 

小题1:According to the text, what is the problem of the first generation immigrants?

A.They have lost their identity.

B.Their children are losing their identity.

C.Their children speak different languages.

D.They cannot speak their native language.小题2:My aunt taught her children Korean____.

A.so that they knew they were of Korean origin

B.so that they would be more successful in the U.S.

C.because she didn’t want them to speak English

D.because she wanted them to respect her小题3:The writer’s cousins felt different in their parents’ country because they____.

A.had never been there before

B.behaved quite differently

C.couldn’t understand the language

D.had different facial appearance小题4: According to the text, the native language is important and valuable to immigrants in that____.

A. it gives them self-confidence and better chance

B. t makes the second generation love motherland

C. it helps the second generation to understand their parents

D. it strengthens the family ties and reminds them of their identity (BCABD)

单项选择题