题目内容

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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某事业单位的一台电脑报废，原值4000元，报废时获得20元的残料变价收入款(收入现金)。则其账务处理为：借记现金20元，借记累计折旧3980元，贷记：固定资产4000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

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？

某事业单位的一台电脑报废，原值4000元，报废时获得20元的残料变价收入款(收入现金)。则其账务处理为：借记现金20元，借记累计折旧3980元，贷记：固定资产4000元。()

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？