企业在使用固定资产卡片进行固定资产明细核算时,其固定资产卡片可以跨年连续使用,只有在某种固定资产发生技术性能根本变化时,才能调换新卡片。()
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存货的可变现净值实质上是指净现金流入,而不是指存货的售价或合同价。()
A. 正确
B. 错误
在重置成本计量下,资产和负债按照在公平交易中,熟悉情况的双方自愿进行资产交换或者债务清偿的金额计量。()
A. 正确
B. 错误
某公司于2007年6月30日盘盈一台七成新机器。该机器同类市场价格为60000元。该公司企业所得税税率为33%,并按净利润的10%计提法定盈余公积。下列会计处理错误的是()。
A. 借:固定资产 60000 贷:累计折旧 18000 待处理财产损溢——待处理固定资产损溢 42000
B. 借:固定资产 60000 贷:累计折旧 18000 资本公积 42000
C. 借:固定资产 60000 贷:累计折旧 18000 待处理财产损溢——待处理固定资产损溢 42000 同时:借:待处理财产损溢——待处理固定资产损溢 13860 贷:应交税费——应交所得税 13860 借:待处理财产损溢——待处理固定资产损溢 28140 贷:盈余公积——法定盈余公积 2814 利润分配——未分配利润 25326 D_借:固定资产 60000 贷:累计折旧 18000 以前年度损益调整 42000 同时:借:以前年度损益调整 13860 贷:应交税费——应交所得税 13860 借:以前年度损益调整 28140 贷:盈余公积——法定盈余公积 2814 利润分配——未分配利润 25326
D. 借:固定资产 60000 贷:累计折旧 18000 以前年度损益调整 42000 同时:借:以前年度损益调整 13860 贷:应交税费——应交所得税 13860 借:以前年度损益调整 28140 贷:盈余公积——法定盈余公积 2814 利润分配——未分配利润 25326
Foreign students can usually get used to these differences easily. However, two examples of American casualness are very difficult for some foreign students to understand. First, students sometimes call their teachers by their first names. Instead of calling a teacher Mr. Smith or Professor Adams, they call them Tom or John. In some countries, it is not possible for students to" first name" their teachers. Second, American students sometimes criticize the ideas of their teachers. They might also give their teachers suggestions about changing something in the class. In many countries, students cannot openly criticize their teachers or classes.
Thus, some foreign students feel shocked, embarrassed, and uncomfortable in American classrooms. They have two choices. One, they can imitate the behavior. of the American students. But in this case, they might feel uncomfortable and disrespectful. Two, they can continue to follow the customs from their home countries. But in this case,the American teachers and students might think that the foreign students are too formal or too quiet.
What is the solution to this problem? There is no easy answer. However, time will help to solve the problem, because foreign students will become accustomed to the new behavior.
What is Professor Edward Johnson sometimes called by his students?
A. Professor Johnson.
B. Edward.
C. Mr. Johnson.
D. Professor Edward.