问题
单项选择题
下列资产负债表项目中，不是根据科目余额减去其备抵项目后的净额填列的项目是。
A.固定资产
B.可供出售金融资产
C.无形资产
D.交易性金融资产
答案
参考答案：D
解析：资产负债表上，交易性金融资产直接按期末余额填列;固定资产、无形资产、存货、长期股权投资、可供出售金融资产等项目以其期末余额减去其备抵项目后的净额 ( 即账面价值 ) 填列。
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下列资产负债表项目中，不是根据科目余额减去其备抵项目后的净额填列的项目是。
A.固定资产
B.可供出售金融资产
C.无形资产
D.交易性金融资产
参考答案：D
解析：资产负债表上，交易性金融资产直接按期末余额填列;固定资产、无形资产、存货、长期股权投资、可供出售金融资产等项目以其期末余额减去其备抵项目后的净额 ( 即账面价值 ) 填列。
For five months l walked past a homeless man on my way to work. He was his late twenties, a little older than me. Every time I saw him I wanted to do something to him. Then, one day, I finally walked to him. I introduced myself first and then I offered him two .I said, “I could either give you a laptop, and teach you how to write computer code, or give you $100 in cash." He was surprised, but I could see there was in his eyes. He wasn't sure what coding is so I that it's the language of computer programs. He told me his name was Leo, and accepted my offer. I agreed every day for two months to him for an hour. I do believe in the power of . I was home-schooled by my mother, herself a software engineer, and she planted in me the joy of learning. By the age of 12,I had my own business designing websites and had earned $3,000. I was sure that 4 Leo learned how to write computer code, it could be a way for him to turn things around. Later, I've learnt that Leo became homeless after he his job in 2011.I hope Leo will be offered a job one day after he has learnt how to write computer code.
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