问题
判断题
非货币性资产交换具有商业实质，且换入资产的公允价值能够可靠计量的，应当按照换入各项资产的公允价值占换入资产的公允价值总额的比例，对换入资产的成本总额进行分配，确定各项换入资产的成本。（）
答案
参考答案：对
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非货币性资产交换具有商业实质，且换入资产的公允价值能够可靠计量的，应当按照换入各项资产的公允价值占换入资产的公允价值总额的比例，对换入资产的成本总额进行分配，确定各项换入资产的成本。（）
参考答案：对
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| Nearly two decades has passed, I still remember my favourite professor, James Schwartz. Whenever he smiles, it's as if you'd just been told the funniest joke on earth. Almost all his students are his friends, and almost all his students know his life story. When James was a teenager, his father 1 him to a fur factory where he worked. This was during the Great Depression. The 2 was to get James a job. He entered the factory, and immediately felt as if the 3 had closed in around him. The room was dark and hot, the windows covered with dust, and the 4 were packed tightly together, running like trains. The fur hairs were flying, 5 a thickened air, and the workers, 6 the pieces of fur together, were bent over their needles 7 the boss marched up and down the rows, searching for them to go faster. James could hardly 8 . He stood next to his father, frozen with fear, hoping the boss wouldn't 9 at him, too. During lunch break, his father took James to the boss and pushed him in front of him, 10 if there was any work for his son. But 11 there was barely enough 12 for the adult labours, for no one would give it up once he takes a job. Thus, for James, it was a 13 . He hated the place. He made a 14 that he kept to the end of his life: he would never do any work that brought 15 to someone else, and he would never allow himself to 16 money off the sweat of others. "What will you do?" his mother, Eva, would ask him. "I don't know," he 17 say. He ruled out law, because he didn't like 18 , and he ruled out medicine, because he couldn't take the 19 of blood. "What will you do?" 20 , my best professor I ever had became a teacher because he thought it was the job not to hurt anybody. | ||||
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