问题 多项选择题

下列项目中,应计提折旧的固定资产有( )。

A.因季节性或大修理等原因而暂停使用的固定资产

B.因改扩建等原因而暂停使用的固定资产

C.企业经营出租给其他企业使用的固定资产

D.产业结构调整而暂时闲置的生产设备

E.企业内部替换使用的固定资产

答案

参考答案:A,C,D,E

解析: 按照现行规定,除已提足折旧继续使用的固定资产和按规定单独作价作为固定资产人账的土地外,企业应对所有固定资产计提折旧。但改扩建等原因而暂停使用的固定资产,因已转入在建工程,因此不计提折旧。

阅读理解

The westerners have more vacation days than us. Some people like to stay at home during their vacation. They work in the garden, visit their friends, read books or watch television. Many families take their lunch to a park or somewhere far from the city. They like to eat under some trees or near a nice lake. If they live near the sea, they often go to the seaside. There they can fish, swim or enjoy the sun.

The westerners like travelling. They think travelling and outdoor activities are the parts of their lives. They work hard to save money, but their main purpose(目的) is to travel.

Most western students often make use of their vacation to camp. There are thousands of camp interesting bases(基地) in western countries. They can swim, go fishing, attend lectures, and take part in many other recreational(娱乐性的) activities there. It can help them wrest from the secrets of nature, train(训练) their viability(生存能力), and teach them how to be self-reliant (自立).

小题1:Some westerners like to ______ at home during their vacation.

A.clean their rooms

B.cook their meals

C.work in the garden and watch TV

D.go fishing小题2:Many families often take their lunch out and have it ______.

A.under some trees

B.near the city

C.near the sea

D.in the restaurants小题3:______ is very important for the westerners.

A.Working hard

B.Travelling

C.Saving money

D.Going camping小题4:What does the underlined phrase “wrest from” mean here?

A.取得

B.保守

C.认识

D.探索小题5:The passage mainly tells us ______.

A.how the westerners spend their vacation

B.the westerners have more vacation days than us

C.different views on vacation between the westerners and the easterners

D.teach the western students how to be self-reliant

单项选择题 A1/A2型题