企业处置采用公允价值模式计量的投资性房地产时，应将相关资产的公允价值变动额，转入“其他业务收入”科目。()
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Which of the following can be concluded from the first paragraph？
A. That cell phones are harmful to people's health is unconvincing.
B. Cell phones can bring more benefits to people than harm.
C. People won't worry about the harm cell phones do any longer.
D. There are only three types of benefits cell phones bring us.
Which of the following may best Summarize the text？
A. People shouldn't worry about the supposed ill effects of mobile phones.
B. Text-messaging should be widely used in all walks of life.
Conventional treatment should be supplanted by new treatments.
D. The medical uses of mobile phones show the healthy benefits.
不实行内部成本核算的事业单位，应当在受益期内分期平均摊销无形资产。()
A. 正确
B. 错误
年末结账后，企业“利润分配”科目的余额应与其当年12月31日资产负债表中“未分配利润”项目填列金额相等。()
A. 正确
B. 错误
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