问题 单项选择题

建造合同分立的必备条件不包括()

A.每项资产均有独立的建造计划

B.与客户就每项资产单独进行谈判,双方能够接受或拒绝与每项资产有关的合同条款

C.每项资产的收入和成本可以单独辨认

D.每项资产有关的合同条款不需要同时或一次履行

答案

参考答案:D

解析:

本题考核的是建造合同的分立所必须具备的条件。一项包括建造数项资产的建造合同,同时满足下列条件的,每项资产应当分立为单项合同

(1)每项资产均有独立的建造计划

(2)与客户就每项资产单独进行谈判,双方能够接受或拒绝与每项资产有关的合同条款

(3)每项资产的收入和成本可以单独辨认。如果不同时具备上述三个条件,则不能将建造合同进行分立,而应将其作为一项合同进行会计处理。上述三个条件不合选项D,因此,本题符合题意的答案是D。

阅读理解

阅读理解。

     There is a big supermarket near my home. Its name is Price-low.

     It has  lots  of things. You  can  buy  school things,  like  notebooks,  pens,  rulers,  erasers  and

pencil-sharpeners.  You can  buy vegetables,  fruit and all kinds of food.  You can also buy clothes.

Some of the things there are cheap(便宜的) , and anybody can afford the prices. But some of them

are dear.

     The supermarket is open  every  day from 9 :00 am t0 9 :30 pm.  The workers there are friendly.

They work hard all day. They are happy to answer your questions. They help you if you want to buy

some things. There are  many people  on  weekends.  They buy lots of things.  Sometimes they have

breakfast, lunch or dinner there, too.

1. The supermarket near my home is           .

A. new      

B. old      

C. smal    

D. big

2. kinds of school things are talked about.       

A Three    

B. Four    

C. Six    

D. Five

3.  The underlined(画线的) word "dear" here means"____" in Chinese.    

A.亲爱的    

B.宝贵的    

C.昂贵的  

D.精致的

4. The supermarket is open for about _______hours every day. 

A. seven    

B. six      

C. twelve  

D. ten

5. Which of the following is RIGHT?   

A. You can't buy clothes in the supermarket.

B. Some of the things in the supermarket are cheap, and some are dear.

C. The workers in the supermarket are not very good.

D. People can't have breakfast in the supermarket.

单项选择题