题目内容

企业采用的折旧方法中,年数总和法计算折旧额时,在固定资产使用初期不考虑净残值,只有在最后两年才考虑净残值的问题。 ( )

A. 对
B. 错

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企业会计准则规定,固定资产减值准备计提后,固定资产的价值得以恢复或者增加的,不得冲回已经计提的减值准备。 ( )

A. 对
B. 错

计提固定资产减值准备后其账面价值会下降,以后年度该固定资产应当按照确认减值后的账面价值计算折旧金额。 ( )

A. 对
B. 错

企业在财产清查中如果发现固定资产盘盈,在报经批准前,应按其重置价值借记“固定资产”。 ( )

A. 对
B. 错

Summary of the text:What is the secret of success? Consider the example of Winston Churchill. He was not a good student for ____1________ the rules at school. But his errors did not preclude him from achieving fame through his wit and ________2__________ in his refusal to surrender during WWII. So when invited to tell students the secret of success, he gave his clear-cut advice: “Young men, never give up!”Success or failure lies with three points. In the first place, nothing can inhibit a strong will committed to success. For example, Albert Einstein and Thomas Edison were faced with _______3_________ during their school days. But their strong will push them to overcomechildhood persecution and achieve magnificent discoveries that benefit the whole world today. Another amazingdetermination of this is Abraham Lincoln, who suffered substantial hardships and——4——— in his lifetime. Yet his strong will enabled him to triumph over the _____5____those who uphold a committed spirit will find their endeavors successful. The case in point is Sandra Day O’Connor who, though grown up on a cattle ranch without running water or electricity, had her ____6_____ lead her up to the first woman Supreme Court Justice of USA. In the third, success never embraces those who want something but move without any ___7_______. That is why the threat of failure often stops many people from trying with all of their heart.In short, success belongs to those who maintain the strong will to keep going and who ___8___ their determination through hard __9__, ___10____and substaintial effort .

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