问题
多项选择题
固定资产在符合定义的前提下，确认为“固定资产”时必须同时满足的条件有()
A、与该固定资产有关的经济利益很可能流入企业
B、使用寿命超过一个会计年度
C、属于有形资产
D、成本能够可靠的计量
E、与该固定资产有关的经济利益数量能够可靠的计量
答案
参考答案：A, D
解析：选项BC，属于固定资产的定义，而非确认条件。
搜题请搜索小程序“爱下问搜题”
固定资产在符合定义的前提下，确认为“固定资产”时必须同时满足的条件有()
A、与该固定资产有关的经济利益很可能流入企业
B、使用寿命超过一个会计年度
C、属于有形资产
D、成本能够可靠的计量
E、与该固定资产有关的经济利益数量能够可靠的计量
参考答案：A, D
解析：选项BC，属于固定资产的定义，而非确认条件。
The Johnson family from England believe they are lucky to be alive after surviving an incredible incident off the coast of Australia. The Johnsons had been ____ that they might see some whales when they were ____ a yacht—a large expensive boat for a 10-day sailing ____ around the Whitsunday Islands. ____, they had no clue just how ____ their viewing would be. Two hours into their journey a nine-meter-long humpback whale ____ out of the ocean and crashed into their boat before returning to the water. Mark Johnson，the eldest son，was sailing the yacht when he heard an immense bang and a thud (重击声). He ____ thought the yacht had hit a rock. But when he looked up, he saw the whale ____ down the deck of the boat. He told the reporters, “We were staring into its right eye. It was a very ____ moment. The eye was about the ____ of a dinner plate. It was huge!” ____ for the Johnson family, no one was hurt, but the yacht suffered ____ damage. The whale had ruined the mast and rigging—the pole and ropes which hold the ____ —and so the family was left with no way at sea, 10 miles from the shore. The ____ equipment was also damaged, but fortunately they had a cell phone and were able to call for help. Why the whale jumped onto the yacht is a ____，but the family thinks that maybe the boat had not ____ sailed between the whale and its baby calf. Perhaps the whale was trying to ____ its calf when it jumped, and hit the yacht by accident. ____ the reason, people are completely ____ that this incident happened. There is over 135 million square miles of ocean, so what are the ____ of a whale jumping onto a 30-foot-long yacht? The possibility of something like this happening is extremely small, but it just shows that life is full of surprises.
|