问题 单项选择题

下列以出包方式形成的固定资产的说法中,正确的是()

A、建设期间发生的联合试车费计入管理费用

B、建设期间发生的工程物资盘亏、毁损、报废的净损失计入营业外支出

C、企业为建造固定资产通过出让方式取得土地使用权支付的土地出让金计入在建工程

D、企业为建造该固定资产结算的工程价款计入在建工程

答案

参考答案:D

解析:建设期间的工程物资盘亏、报废及毁损净损失以及符合试车费等计入待摊支出,所以选项AB是错误的;企业为建造固定资产通过出让方式取得土地使用权支付的土地出让金不作为在建工程成本,而是作为无形资产单独核算,所以选项C错误。

问答题
完形填空

In kindergarten your idea of a good friend was the person who let you have the red crayon(蜡笔) when all that was left was the ugly black one.

In primary school your ___1___ of a good friend was the person who went to the bathroom with you; ___2___ your hand as you walked through the scary(可怕的) halls; ___3___ their lunch with you when you left ___4___ on the bus; saved a ___5___ on the back of the bus for you; knew ___6___ you had a crush on(迷恋) and never understood why. In ___7___ school your idea of a good friend was the person who let you ___8___ their social studies homework; went to that “cool” party with you  ___9___ you wouldn’t wind up(结束) being the only fresher there; did not let you lunch ___10___.

In pre-university your idea of a good friend was the person who gave you___11___ in their new car;  comforted you when you broke up with Nick or Susan: found you a(n) ___12___ to the prom(舞会) or went to the prom with you(both without dates); helped you pick a university and assured you that you would get into that ___13___; helped you deal with your parents who were having a ___14___ time letting you go.

On the threshold(开始) of ___15___  your idea of a good friend was the person who was there ___16___ you just couldn’t deal with your parents; assured you that now you and Nick or you and Susan were ___17___ together, you could make it through anything; just silently hugged you as you ___18___ through blurry(模糊的) eyes at 18 years of memories; and reassured you that you would ___19___ it in university as well as you had these past 18 years; and most importantly ___20___ you off to university knowing you were loved.

1. A. idea       B. thought      C. mind   D. sight

2. A. placed    B. shook  C. held    D. waved

3. A. cooked   B. seized C. shared D. bought

4. A. ours       B. hers    C. his      D. yours

5. A. ticket     B. seat     C. chair   D. stand

6. A. what      B. that     C. who    D. why

7. A. primary  B. secondary   C. college       D. pre-university

8. A. do   B. see      C. check  D. copy

9. A. and B. so       C. as       D. but

10. A. together       B. far      C. lonely D. alone

11. A. seat      B. time    C. money       D. rides

12. A. car       B. excuse C. friend D. date

13. A. school  B. prom  C. club    D. university

14. A. good    B. wonderful  C. hard    D. modern

15. A. boy      B. baby   C. child   D. adulthood

16. A. where   B. when  C. how    D. why

17. A. back     B. happy C. up      D. over

18. A. looked  B. went   C. came   D. passed

19. A. have     B. get      C. make  D. take

20. A. put       B. got     C. took    D. sent