问题
单项选择题
甲公司将一写字楼转换为采用成本模式计量的投资性房地产，该写字楼的账面原值为2500万元，已计提的累计折旧为50万元，已计提的固定资产减值准备150万元，转换日的公允价值为3000万元，则记入“投资性房地产”科目的金额是()
A、3000万元
B、2300万元
C、2500万元
D、2800万元
答案
参考答案：C
解析：
本题分录是：
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甲公司将一写字楼转换为采用成本模式计量的投资性房地产，该写字楼的账面原值为2500万元，已计提的累计折旧为50万元，已计提的固定资产减值准备150万元，转换日的公允价值为3000万元，则记入“投资性房地产”科目的金额是()
A、3000万元
B、2300万元
C、2500万元
D、2800万元
参考答案：C
解析：
本题分录是：
选词填空。
Not many families l __2__ around the village, so the people all know each o __3__. Most of them are friendly and helpful. Though their homes are in Lofton, many people have jobs in Manchester. S __4__ work in large factories there. A few work in shops or offices. Most of these people go to work by t __5__. It usually t __6__ about half an hour to go from Lofton to Manchester. In the evening a lot of people like watching TV. But if they go to see a film or go to a concert (音乐 会), they have to go to Manchester, because there are no c __7__ in Lofton. Like many other villages near towns or cities, it is clean and quiet. So life in Lofton may not be so e __8__ as the life in the b __9__ cities, but it can be just as interesting. That is why people in Lofton l __10__ their village. |