题目内容

The friendly exchange between the table tennis players of the two countries opened the door to warmer relations between the Chinese and American nations, and became known as "_______".

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The Chinese women's volleyball team and its struggle for success was an inspiration to Chinese people during the 1980s.

A. 对
B. 错

The Chinese team won the team championship title for the first time at the 22nd World Gymnastics Championships held in 1990 .

A. 对
B. 错

下列项目中,不应计入固定资产入账价值的是( )。

A. 固定资产购入过程中发生的运杂费支出;
B. 固定资产达到预定可使用状态前发生的借款利息(符合资本化条件);
C. 固定资产达到预定可使用状态后至竣工决算前发生的借款利息;
D. 固定资产建造过程中领用原材料负担的增值税。

企业接受其他单位的固定资产投资时,“固定资产”账户和“实收资本”账户均要按双方合同约定的价值入账。

A. 对
B. 错

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