问题 单项选择题

某企业生产车间的生产线,由于长年磨损,某些零件毁坏,为了维持设备的性能,打算对生产线进行修理,已知维修费共计5000元,全部用银行存款支付,那么会计人员对此的处理为( )。

A.借:生产成本
5000

贷:银行存款
5000
B.借:管理费用
5000

贷:银行存款
5000
C.借:销售费用
5000

贷:银行存款
5000
D.借:在建工程
5000

贷:银行存款
5000

答案

参考答案:A

解析: 后续支出费用化
该企业发生的固定资产维修支出只是为了保持其处于正常的生产状态,并不导致固定资产性能的改变和固定资产未来经济利益的增加。因此,企业应在固定资产维护支出时,直接计入当期损益,并且该设备属于生产车间的生产设备,所以应该计入损益类的“生产成本”账户。故选A。

阅读理解

阅读理解。

Hello,

     Can you name some foods in the meat group?

     Can you tell where they come from?

     Your body is made up of millions of cells (细胞). Cells are very small.

     Your body has to make new cells in order to (为了) grow. It also has to make new cells to take the place

of the old cells that have been worn out.

     To grow, the cells need a thing called protein (蛋白质). The protein you need most comes from foods in

the meat group.

     Fruit and vegetables are plant foods. Foods in this group give your body vitamins (维生素) and minerals

(矿物质). Your body needs vitamins and minerals to grow and to stay well.

     The third food group is made up of bread. These foods come from grain. Your body gets heat and energy

(活动) from these foods. It needs a lot of energy to work and play.

     Mike is one of the best foods your body can get. It has protein, vitamins and minerals. Mike b good between

meals or with meals.

     Some foods are not listed (列入) in the four main groups. This is because you do not have to think about

eating these foods. You eat them if you eat foods from the four main foods.

1. In order to grow,your body _____.

A. some old cells are needed

B. has to make new cells

C. has to make more cells

D. needs more small protein

2. In order to grow, the cells need _____.

A. water

B. meat

C. protein

D. a cell

3. The protein comes mostly from _____.

A. food

B. vegetables

C. meat

D. milk

4. Vitamins come from _____.

A. meat

B. old cells

C. protein

D. fruit and vegetables

5. Mike has _____ in it.

A. body

B. bread

C. meals

D. minerals

单项选择题 A3/A4型题