题目内容

对于建造固定资产的借款利息，在固定资产达到预定可使用状态前发生的应借记（）账户。

A. 固定资产
B. 财务费用
C. 管理费用
D. 在建工程

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Short ConversationsYou're going to hear five short conversations. Listen carefully and choose the right answers to the questions you hear.1.[音频]a. Watching TV.b. Studying English.c. Doing a Chinese test.d. Reviewing his Chinese lessons.2.[音频]a. Write a history paper for the woman.b. Help the woman with her history lesson.c. Help the woman finish her history paper.d. Tell the woman how to write a history paper quickly.3.[音频]a. The English Department.b. The French Department.c. The German Department.d. The school library.4.[音频]a. After his class is over.b. After four o'clock today.c. In a few minutes.d. Sometime after four tomorrow afternoon.5.[音频]a. His mother forgot to wake him up.b. He doesn’t have a clock to wake him up.c. He sleeps too late.d. He sleeps too much.

掌握道德修养的正确方法有（）

A. 学思并重
B. 省察克治
C. 慎独自律
D. 积善成德

下列各项应作为企业固定资产核算的是（）

A. 商贸企业销售的电脑
B. 房地产开发企业开发待售的商品房
C. 工业企业外购价值极低的生产工具
D. 4S店自用小汽车

某固定资产原值为250000元，预计净残值6000元，预计可以使用8年，按照双倍余额递减法计算，第二年应提取的折旧()

A. 46875
B. 45750
C. 61000
D. 30500