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问题 判断题

对尚未办理竣工决算，但已达到预定可使用状态的固定资产，应先按估计的价值确定其成本转入固定资产，并计提固定资产折旧。

答案

参考答案：对

解析： 需注意的是，待办理竣工决算手续后，再按实际成本调整原来的暂估价值，但不需要调整原已计提的折旧额。

单项选择题

白鹭是一首精巧的诗。色素的配合，身段的大小，一切都很适宜。但却因为它的常见，而被人忘却了它的美。那雪白的蓑毛，那全身的流线型的结构，那铁色的长喙，那青色的脚， ______之一分则嫌长，______之一分则嫌短，______之一忽则嫌白，______之一忽则嫌黑。 填入横线部分最恰当的一项是( )。

A．加 少 淡 暗

B．增 减 素 黛

C．加 少 素 黛

D．增 减 淡 暗
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单项选择题

All her life, my mother wanted busy children. It was very important that her house should remain at all times clean and tidy.
You could turn your back for a moment in my mother’s house, leave a half written letter on the dining table, a magazine open on the chair, and turn around to find that my mother had "put it back where it belonged," as she explained. My wife, on one of her first visits to my mother’s house, placed a packet of biscuits on an end table and went to the kitchen to fetch a drink. When she returned, she found the packet had been removed. Confused, she set down her drink and went back to the kitchen for more biscuits, only to return to find that her drink had disappeared. Up to then she had guessed that everyone in my family held onto their drinks so as not to make water rings on the end tables. Now she knows better.
These disappearances had a confusing effect on our family. We were all inclined to forgetfulness, and it was common for one of us, upon returning from the bathroom, to find the every sign of his work in progress had disappeared suddenly. "Do you remember what I was doing" was a question frequently asked, but rarely answered.
Now my sister has developed a secondhand love of clean windows, and my brother does the cleaning in his house, perhaps to avoid having to be the one to lift his feet. I try not to think about it too much, but I have at this later time started to dust the furniture once a week.

The underlined part in the fourth paragraph suggests that my sister ______.

A．is happy to clean windows
B．loves to clean used windows
C．is fond of cleaning used windows
D．likes to clean windows as my mother did
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