在当期期初确定会计政策变更对以前各期累积影响数不切实可行的,应当采用未来适用法处理。 ()
查看答案
Save Energy At Home
On the average, Americans waste as much energy as two-thirds of the world's population consumes. That's largely the(51)of driving inefficient cars, using inefficient appliances (设备), and living and working in poorly insulated (隔热) buildings. Then what can you do to(52)the situation?
Buy energy-efficient products -- Buy new appliances or electronics of the highest energy-efficiency rating. New energy-efficient models may cost more initially, but have a lower operating(53)over their lifetimes. The most energy-efficient models(54)the Energy Star label, which identifies products(55)use 20-40 percent less energy than standard new products. According to the EPA (美国环境保护署), the typical American household can save about $400 per year in(56)bills with products that carry the Energy Star.
Switch to compact fluorescent bulbs (荧光灯) -- Change the three bulbs you use(57)in your house to compact fluorescents. Each compact fluorescent bulb will keep half a ton of CO2 out of the air(58)its lifetime.(59), compact fluorescent bulbs last ten times as long and can save $30 per year in electricity costs.
Set heating and cooling temperatures correctly -- Check thermostats (温度自调节器) in your home to make sure they are(60)at a level that doesn't waste energy.
Turn off the lights -- Turn off lights and other electrical appliances such as televisions and radios when you're not(61)them. Install automatic timers for lights that people in your house frequently(62)to turn them off when leaving a room.
Let the sun shine in -- The cheapest and most energy-efficient light and heat source is often right outside your window. On(63)days, open blinds (百叶窗) to let the sun light your home for free. Also remember that(64)entering a room equals passive solar heating. Even on cold winter days, sun streaming into a room can raise the temperature by several(65).
A. power
B. result
C. way
D. work
可供出售金融资产持有期间获得现金股利,除已计入应收款项的现金股利以外,应在实际收到时作为投资收益。()
A. 正确
B. 错误
在对包含商誉的相关资产组或者资产组组合进行减值测试时,首先对不包含商誉的资产组或者资产组组合进行减值测试,计算可收回金额,并与相关账面价值相比较,确认相应的减值损失。()
A. 正确
B. 错误
由于正常原因造成的单项工程或单位工程报废或毁损,减去残料价值和过失人或保险公司等赔款后的净收益,如果工程项目尚未达到预定可使用状态的,冲减继续施工的工程成本;如果工程项目已经达到预定可使用状态的,属于筹建期间的,冲减管理费用;不属于筹建期间的,直接计入当期营业外收入。()
A. 正确
B. 错误