下列各项中,引起固定资产账面价值发生增减变化的有( )。
A. 购买固定资产时所支付的有关契税、耕地占用税
B. 发生固定资产修理支出
C. 发生固定资产改良支出
D. 对固定资产计提折旧
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企业固定资产发生的大修理,在支出发生时作为当期费用入账。 ( )
A. 对
B. 错
This battery booster is a ______ for photographers.这种电池充电器是摄影工作者的好帮手。
A. benefit
B. boon
C. bane
D. bother
The Jinling Hotel in Nanjing has torank _____________one of the most extraordinary hotels I have ever been to.
A. in
B. among
C. as
D. of
Sweden has failed in its endeavor torank _________the world powers in table tennis.
A. in
B. as
C. among
D. of