阅读理解。

　　There are four hats on the table. They are red, yellow, green, and white.

They are Mike's, Bill's, Tom's and John's. Tom's hat is not yellow, green, or red.

John's hat is not green. And Mike's hat is not yellow or green. What colour are

their hats?

1. How many hats are there on the table?

A. three

B. four    

C. five  

D. six

2. _____ hat is green.

A. Mike's

B. Bill's

C. Tom's

D. John's

3. Is Tom's hat white or green?

A. Yes, it is.

B. No, it isn't.  

C. It's white.    

D. It's green.

4. Is the yellow hat John's or Tom's?

A. It's John's.

B. It's Tom's.

C. It's Mike's.

D. It's Bill's.

5. What's the colour of Mike's hat?

A. white

B. green

C. yellow

D. red

对于已达到预定可使用状态但尚未办理竣工决算的固定资产，待办理竣工决算后，若实际成本与原暂估价值存在差异的，应调整已计提的折旧。( )