问题 多项选择题

行政事业单位对固定资产的会计处理,不正确的有。

A.固定资产一般不计提折旧

B.行政单位的固定资产的账面余额与固定基金的账面余额相等

C.事业单位的固定资产的账面余额与固定基金的账面余额相等

D.事业单位固定资产借款利息和有关的费用,不能计入固定资产的价值

答案

参考答案:C, D

解析:除融资租入固定资产外,事业单位固定资产的账面价值余额与固定基金的账面余额应当相等。事业单位固定资产借款利息和有关的费用,在固定资产办理竣工决算之前发生的,应当计入固定资产价值;在竣工决算之后发生的,计入当期支出或费用。所以此题应该选择CD。

单项选择题
完形填空

Experiencing bad dreams every night can be horrifying for anybody. Bad dreams can disturb the sleep and make a person feel stressed throughout the next day. That’s why one should take steps to stop them as soon as they become an everyday occurrence.

Before knowing how to get rid of bad dreams, we need to understand what can result in them. Researches have shown that when a person is under some sort of physical or mental stress, he is more likely to get bad dreams and disturbed sleep. So, to stop bad dreams, it’s necessary to find out the causes of physical and mental stress in your life and remove these. For instance, if you’re overworked, learn to take things slow. Don’t be ambitious to the point that it starts affecting your health.

Besides, some trauma(损伤) that a person might have experienced recently or in the past which they’re unable to get over can make the person suffer from bad dreams. Death of a very close family member is often seen to be the reason behind recurrent nightmares. In such a case, taking therapy and dealing with the trauma is the only solution to stop bad dreams.

Eating fatty and high-protein foods in dinner is also known to cause bad dreams in some people. So, bad dreams occurring because of these reasons can be stopped if the diet is changed. Taking a light dinner of soups and salad is the best, both for the health and for stopping disturbed sleep in some cases.

Besides these, there are many other things a person can do to have a good night’s sleep. For example, your bedroom should be the most comfortable place in the world. So, get rid of all electronic gadgets including television. In addition, if you have negative thoughts, it can have side effects on the kind of dreams you have. So, from now on try to be a happy and positive person.

Title: Bad Dreams