下列说法中正确的有。
A.资产组的账面价值通常不应当包括已确认负债的账面价值，但如不考虑该负债金额就无法确定资产组可收回金额的除外
B.资产产生的现金流量是外币的，应当以该资产所产生的未来现金流量的结算货币为基础预计其未来现金流量，并按照该货币适用的折现率计算资产的现值
C.只要是某企业的资产，则任意两个或两个以上的资产都可以组成企业的资产组
D.企业难以对单项资产的可收回金额进行估计的，应当以该资产所属的资产组为基础确定资产组的可收回金额
参考答案：A, B, D
选词填空。（用所给词的正确形式填空，有两项多余）（10分）
“I like football, Doctor.” He said, “ Please help me. My life has 小题2: ________ been a good one since I became 小题3:________ in football and it is getting worse and worse. I can’t even小题4:________ from it in my sleep. When I close my 小题5:________, I’m out there in the football field and 小题6:________ after a flying ball. When I wake up, I’m more 小题7:________than I was before I went to bed. What am I going to do? ” The doctor sat back and said, “ First of all, you 小题8:______to do your best not to dream(做梦) about football. Before you fall asleep, try to小题9:________about something else. Try to think that you are at a party and someone is going to give you several million dollars.” “ Are you crazy (疯了) ?” the man shouted, “ I’ll 小题10: ________ the ball !” |