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问题 单项选择题

资产减值是指资产的可收回金额低于其（）的情况。

A.账面净值

B.账面价值

C.账面原价

D.公允价值

答案

参考答案：B

解析：当企业资产的可收回金额低于其账面价值时，即表明该项资产发生了减值，企业应当确认资产减值损失，并把资产的账面价值减记至可收回金额。

单项选择题

Anyone who doubts that children are born with a healthy amount of ambition need spend only a few minutes with a baby eagerly learning to walk or a headp toddler starting to talk. No matter how many times the little ones stumble in their initial efforts, most keep on trying, determined to master their amazing new skill. It is only several years later, around the start of middle or junior high school, many psychologists and teachers agree, that a good number of kids seem to lose their natural drive to succeed and end up joining the ranks of underachievers. For the parents of such kids, whose own ambition is often inseparately tied to their children’s success, it can be a bewildering, painful experience. So it is no wonder some parents find themselves hoping that ambition can be taught like any other subject at school.
It’s not quite that simple. "Kids can be given the opportunities, but they can’t be forced," says Jaequelynne Eccles, a psychology professor at the University of Michigan who led a study examining what motivated first-and-seventh-graders in three school districts. Even so, a growing number of educators and psychologists do believe it is possible to unearth ambition in students who don’t seem to have much. They say that by instilling confidence, encouraging some risk taking, being accepting of failure and expanding the areas in which children may be successful, both parents and teachers can reignite that innate desire to achieve.
Dubbed Brainology, the unorthodox approach uses basic neuroscience to teach kids how the brain works and how it can continue to develop throughout life. The message is that everything is within the kids’ control, that their intelligence is

malleable

.
Some experts say our education system, with its p emphasis on testing and rigid separation of students into different levels of ability, also bears blame for the disappearance of drive in some kids. Some educators say it’s important to expose kids to a world beyond homework and tests, through volunteer work, sports, hobbies and other extracurricular activities. "The crux of the issue is that many students experience education as irrelevant to their life goals and ambitions," says Michael Nakkula, a Harvard education professor who runs a Boston-area mentoring program called Project IF (Inventing the Future), which works to get low-income underachievers in touch with their aspirations. The key to getting kids to aim higher at school is to tell them the notion that classwork is irrelevant is not true, to show them how doing well at school can actually help them fulfill their dreams beyond it. Like any ambitious toddler, they need to understand that they have to learn to walk before they can run.

The word "reignite" underlined in Paragraph 2 is closest in meaning to ______.

A．rekindle

B．confirm

C．find out

D．strike
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问答题


A企业2005年发生以下事项：
1．某天A企业的库存现金只有1000元了，正好邻近一家D企业的采购员前来采购A企业的产品，价款20000元。付款时，A企业的收款人员以需要补允库存现金为由，要求D企业米购员持现金前来付款，于是，该采购员只好取现金付清了全部价款。
2．A企业向个体户E采购农副产品作为生产辅料，开出一张金额为5000元的现金支票交给E，作为其购农副产品的付款，个体户E于是将A企业开出的现金支票背书后转给了油料供应企业F，作为向企业F购买价格也为5000元的油料付款，但当企业F向银行提款时，却遭到了银行的拒绝。
3．为了达到少缴税的目的，A企业经理要求会计人员将一台正在正常使用的搅拌机(折旧年限为10年，已使用至第5年)的折旧方法由原来的平均年限法改为双倍余额递减法，使当年的利润减少了30000元。
要求：

在事项1中，A企业收款人员的收款方法是否符合有关规定请说明理由。
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