问题 问答题 简答题

电力系统中,电力变压器中性点接地方式有几种?

答案

参考答案:

电力变压器接地方式有三种:

(1)直接接地;

(2)经消弧线圈接地;

(3)不接地。

多项选择题

下列有关对投资性房地产的会计处理方法,不正确的有()

A、采用公允价值模式对投资性房地产进行后续计量,将作为存货的房地产转换为投资性房地产的,应按其在转换日的公允价值,借记“投资性房地产-成本”科目,按其账面余额,贷记“开发产品”等科目,按其差额,贷记或借记“投资收益”科目

B、企业可以选择公允价值模式对投资性房地产进行后续计量,也可以选择成本模式对投资性房地产进行后续计量,但是一般不得同时采用两种计量模式对投资性房地产进行后续计量

C、采用公允价值模式对投资性房地产进行后续计量,将投资性房地产转为自用时,应按其在转换日的公允价值,借记“固定资产”等科目,按其账面余额,贷记“投资性房地产-成本、公允价值变动”科目,按其差额,贷记或借记“公允价值变动损益”科目

D、对于一般工业企业而言,无论采用公允价值模式,还是采用成本模式对投资性房地产进行后续计量,取得的租金收入,均应借记“银行存款”等科目,贷记“其他业务收入”科目

E、采用公允价值模式对投资性房地产进行后续计量的企业,即使有证据表明,企业新取得的某项投资性房地产的公允价值不能持续可靠取得,按照可比性会计信息质量要求,仍要作为以公允价值模式计量的投资性房地产

阅读理解

Town Lake Animal Center is the largest animal shelter in Central Texas, providing shelter for more than 23,000 animals each year and animal control services for all of Austin and Travis County. In the shelter, no animal will be turned away.(拒绝)

Hours of Working:

Shelter

Monday - Friday, 11:30 a.m. to 7:00 p.m.

Saturday - Sunday, 11:30 a.m. to 5:00 p.m.

Closed on City Holidays

Homeless or unwanted animals can be safely dropped off at the shelter.

Animal Protection and Control

Monday - Friday, 7:00 a.m. to 6:00 p.m.

Saturday - Sunday, 7:00 a.m. to 5:00 p.m.

City Holidays, 7:00 a.m. to 3:00 p.m.

Officers on-call overnight to react to emergencies

Administrative Offices

Monday - Friday, 9:00 a.m. to 5:00 p.m.

Closed on City Holidays

Location: 1156 W. Cesar Chavez St, Austin, TX 78703

Mailing address: Town Lake Animal Centre, PO Box 1088, Austin, TX 78767

What’s New:

Animal Cruelty(虐待) Prevention Classes

Purpose: To teach people how to recognize(辨认) and report animal cruelty.

Who:  All citizens are encouraged to take this class.

Cause: Usually animal cruelty is relation to (涉及到) family cruelty.People who hurt animals often move on to hurt human beings.If you’re able to recognize and report animal cruelty,you can help prevent cruelty from spreading throughout your area.

小题1:What is Town Lake Animal Center?

A. It is the largest animal shelter in the USA.

B. It offers many services to animals.

C. It is a place to kill homeless animals.   

D. It is a place to raise animals for food.

小题2:If you meet a badly hurt pet dog at night, which is the best choice according to the passage?

A.Send it to Shelter immediately.

B.Send it to Administrative Offices at once.

C.Send it to Animal Protection and Control at once.

D.Call Animal Protection and Control quickly.小题3:Animal Cruelty Prevention Classes is held to _________.

A.protect and save more animals

B.collect as many animals as possible

C.earn money for Town Lake Animal Center

D.attract more volunteers to Town Lake Animal Center