题目内容

在权益法核算下，投资时因投资成本小于应享有的被投资企业的所有者权益的份额所产生的30万元差额已计入“资本公积”的；如果该项投资发生减值时，需计提50万元的减值准备时，其账务处理为：借记资本公积30万元，借记投资收益20万元，贷记长期投资减值准备50万元，当以后需转回投资减值准备40万元时，则应作账务处理为：借记长期投资减值准备40万元，贷记资本公积30万元，借记投资收益10万元。()

A. 正确
B. 错误

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在计提固定资产减值准备时，如固定资产的销售净值低于其未来现金流量现值时，应采用未来现金流量现值作为估计可收回的金额。()

A. 正确
B. 错误

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How did the Job Center get to know Johnson？

A. Johnson phoned them.
B. Johnson e-mailed them.
C. Johnson helped them.
D. Johnson is the Job Center's assistant.

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M: Well, there are three rooms and a bath.
Why is the woman calling？

A. She needs more information about the apartment.
B. She wants the man to give her some good advice.
C. She wants to buy an apartment with three rooms.
D. She wants to live in the apartment.

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听力原文：M: Excuse me, I'm looking for the emergency room. I thought that it was on the first floor.
W: This is the basement. Take the elevator one flight up and turn left.
Where did the conversation most probably take place？

A. In a library.
B. In a hotel.
C. In a hospital.
D. In an elevator.

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A. 正确 B. 错误

在计提固定资产减值准备时，如固定资产的销售净值低于其未来现金流量现值时，应采用未来现金流量现值作为估计可收回的金额。()

How did the Job Center get to know Johnson？

M: Well, there are three rooms and a bath.Why is the woman calling？

听力原文：M: Excuse me, I'm looking for the emergency room. I thought that it was on the first floor.W: This is the basement. Take the elevator one flight up and turn left.Where did the conversation most probably take place？

A. 正确
B. 错误

M: Well, there are three rooms and a bath.
Why is the woman calling？

听力原文：M: Excuse me, I'm looking for the emergency room. I thought that it was on the first floor.
W: This is the basement. Take the elevator one flight up and turn left.
Where did the conversation most probably take place？