题目内容

第二节短文理解1
阅读下面短文，从[A](Right)、[B](Wrong)、[C](Doesn't Say)三个判断中选择一个正确选项。
A rich man decided to give his mother a birthday present that would be better than any of his brothers were giving her. He beard about a wonderful bird. The bird could talk in twelve languages and sing ten famous songs. He bought the bird at once and sent it to his mother. It cost him 50,000. The day after her birthday, he phoned his mother. "What do you think of the bird, Mother？" he asked eagerly. His mother replied, "Delicious!"
The man had a lot of money.

A. Right.
B. Wrong.
C. Doesn't say.

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企业对子公司、合营企业及联营企业的长期股权投资,在资产负债表日存在可能发生减值的迹象时,其可收回金额低于账面价值的差额,应当计提相应的资产减值准备,并借记的科目是()。

A. “管理费用”
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C. “投资收益”
D. “营业外支出”

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A. 工作量法
B. 双倍余额递减法
C. 年数总和法
D. 平均年限法

固定资产在提取折旧时,当月增加的固定资产应提取折旧,当月减少的固定资产不计提折旧。()

A. 正确
B. 错误

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