企业转让房屋建筑时计提的应交营业税，应通过“营业税金及附加”，科目核算。 ()
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Which of the following is NOT true according to the passage？
A. Sometimes people will conceal what they think when being questioned by the market researchers.
B. Stephen Kosslyn and Gerald Zaltman overlook the experiments and criticize the purpose of the study.
C. Harvard researchers have found the corresponding relations between people's brain and behavior.
D. There are many large organizations endorsing and financing the Harvard group's further investigation.
企业盘亏固定资产和报废固定资产，都应通过“固定资产清理”科目核算。()
A. 正确
B. 错误
企业转让无形资产发生的净损益’，不对当期营业利润的计算构成影响。()
A. 正确
B. 错误
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。()
A. 正确
B. 错误
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