下列各项资产，可以作为企业固定资产进行核算的有()。
A、企业为生产持有的机器设备
B、企业以融资租赁方式出租的机器设备
C、企业以经营租赁方式出租的机器设备
D、企业以经营租赁方式出租的建筑物
E、企业库存的高价周转件
参考答案：A, C, E
解析：【答案解析】选项B中的机器设备不属于出租方的资产;选项D中的建筑物属于投资性房地产的核算范围。
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| Last July, my 12-year-old car died on California's Santa Freeway. It was an hour before sunset, and I was 25 miles from home. I couldn't reach anyone to pick me up, so I 1 to take a bus. Not knowing the routes (线路), I thought I'd just go east. A bus stopped. I got 2 and asked the driver how far she was going. "Ten more miles," she said. There was 3 bus I could take from there. This clearly was going to be a long night. I got off at the end of the route and she told me which bus to look 4 . After waiting 30 minutes, I began to think about a very expensive taxi 5 home. Then a bus came up. There was no lighted number above its windshield (挡风玻璃). It was out of service, but the door opened. It was the same driver. "I just can't leave you here," she said. "This isn't the nicest place. I will take you home." "You will drive me home on the bus?" I asked in 6 . "No, I will take you in my car," she said. "It's a long way." "Come on," she said. "I have nothing 7 to do." She began telling me a story 8 we drove from the station in the car. A few days 9 , her brother had run out of gas (汽油). A kind man picked him up, took him to a service station and then back to his car. "I'm just passing the kindness along," she said. When I offered her money as a thank-you, she refused. "Just do 10 nice for somebody. Pass it along," she said. | ||||
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