The author writes this letter to ____________.
A. express gratitude
B. say hello
C. inform some news
D. invite his / her friend to attend a ceremony
The author’s friend is more likely to be a _________ to the author.
A. common friend
B. soul mate
C. sister
D. family member
According to the text, which one is NOT correct?
A. The author’s friend helped the author a lot.
B. The author and his / her friend went through many difficulties.
C. The author and his / her friend did not go to the same college.
D. The author and his / her friend live together now.
甲公司发生下列有关固定资产减值和清查业务:(1) 年末根据减值测试结果,确定本年年初取得的一项固定资产可收回金额为10 000 000元,其账面价值为16 000 000元。(2) 年末对固定资产进行清查,盘盈一台七成新的机器设备,该设备同类产品市场价格为100 000元,企业所得税税率为25%,法定盈余公积的计提比例为10%。要求:根据以上资料编制会计分录