题目内容
财务报告批准报出日,是指()。
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某公司于19B1年1月1日以20000元购置设备一台,该项设备使用年限为5年,残值5000元,公司于19B1年，19B2年运用直线折旧法。提取折旧,19B3年改为年数总和法。运用追溯调整法确定此项会计政策变更对折旧和留存收益的累计影响为()。(假设所得税税率为0)
计提租赁资产折旧时,承租人应采用与自有应折旧资产相一致的折旧政策。()
A GOOD START TO A HOLIDAY
I had never been to Denmark before, so when I set out to catch the ferry in early May, I little 【B1】______ that by the end of the trip I'd have made such lasting friendships.
Esjberg is a 【B2】______ port for a cyclist's arrival, where tourist information can be 【B3】______ and money changed. A cycle track 【B4】______ out of town and down to Ribe, where I spent my first night. The only appointment I had to 【B5】______ was a meeting with a friend who was flying out in June. I wanted to 【B6】______ my time well, so I had planned a route which would 【B7】______ several small islands and various 【B8】______ of the countryside.
In my 【B9】______ a person traveling alone sometimes meets with unexpected hospitality, and this trip was no 【B10】______ On only my second day, I got into conversation with a cheerful man who turned 【B11】______ to be the local baker. He insisted that I should 【B12】______ his family for lunch, and, while we were eating, he contacted his daughter in Odense. Within minutes, he had 【B13】______ for me to visit her and her family. Then I was 【B14】______ on my way with a fresh loaf of bread to keep me 【B15】______ and the feeling that this would turn out to be a wonderful holiday.
【B1】______
A公司是B公司的全资子公司,1999年12月1日A公司销售一台设备给B公司,该设备预计使用年限为5年,每年多提的折旧额为10000元,B公司在编制2001年的合并会计报表时,只需对该固定资产当年多计提的折旧额予以抵销,其抵销分录为:借:累计折旧10000;贷:管理费用10000。()
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