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Fill in the blanks with the words from the passage.Toward a Brighter Future for AllGood afternoon! As president of the university, I am proud to _____1______ you to this university. Your current achievement is the _____2_____ of years of hard work. Here, you may encounter things you do not expect. But remember: Your future success is built on a solid ____3________ of the past.For you, the next four years will be a time unlike any other. You are provided with great ______4_____ and the freedom to explore new subjects and ___5_____ new passions. What you need to do is to __________6_______ this unique experience, and to use your energy and enthusiasm to _____7_________ of this opportunity. You may also feel overwhelmed by the wealth of courses available. My advice is:______8______ yourself! You should ___9____ new subjects, cultivate new interests, and pursue new passions.Besides, there also may be many _______10______ experiences as well as pleasant ones here at the university. But the latter will _______11____ the former. All of them will become valuable lessons to __12_____ your lives. So, get ready to meet these new experiences optimistically.At last, with _____13_________ opportunities, there also come ____14_____________. You should bear the expectations and responsibilities as you _____15_____ and pass on the spirit of hard work, and _____16____ and transmit knowledge.We take _____17______ in the many opportunities you will find here and in the responsibilities you will carry as ____18______ of your communities, your country, and the world. Welcome!

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Fill in the blanks with the expression given below. Change the form where necessary.give sb the benefit of the doubtdo/ try one's bestremind sb ofas long asmake the most ofbe born to do/bein advance

1.某企业对投资性房地产采用成本模式计量。2019年1月1日购入一幢房屋用于出租。该房屋的成本为320万元,预计使用年限为20年,预计净残值为20万元。采用直线法计提折旧。2019年应该计提的折旧额为( )万元。

A. 18
B. 13.75
C. 14.67
D. 15

2.下列有关投资性房地产后续计量会计处理的表述中,不正确的是( )。

A. 不同企业可以分别采用成本模式或公允价值模式
B. 满足特定条件时可以采用公允价值模式
C. 同一企业可以分别采用成本模式和公允价值模式
D. 同一企业不得同时采用成本模式和公允价值模式

1.下列关于投资性房地产后续计量的表述中不正确的有( )

A. 投资性房地产采用公允价值模式进行后续计量的,资产负债表日,投资性房地产的公允价值小于其账面余额的差额,计入公允价值变动损益,公允价值高于其账面余额的差额,计入其他综合收益
B. 投资性房地产采用公允价值模式进行后续计量的,不计提折旧和摊销
C. 采用成本模式进行后续计量的投资性房地产,应当按月计提折旧或摊销,并将计提的折旧和摊销计入管理费用
D. 采用公允价值模式进行后续计量的投资性房地产经减值测试后确定发生减值的,应当计提减值准备

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