题目内容
某企业购入旧设备一台，实际支付价款10000元，增值税1300元，支付运杂费500元，安装费600元。则该设备入账的原值为（ ）元
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某企业以400万元购入A、B、C三项没有单独标价的固定资产。这三项资产的公允价值分别为180万元、140万元和160万元。不考虑其他因素。则A固定资产的入账成本为（）万元。
企业采用出包方式构建固定资产，按合同规定预付的工程款应通过（)账户核算。
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。
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.
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