题目内容

Read the following paragraph carefully and cross out the sentence which breaks unity.①Each of the Russian manned space exploration projects had specific major goals. ②For example, the Vostok project was designed to test whether or not human beings could survive and function in outer space. ③For another example, the Voshkhod project was intended to find out whether people could work in the weightless environment of space. ④One Voshkhod cosmonaut experimented with weightlessness by taking a "spacewalk." ⑤That is, he floated in a spacesuit outside his Voshkhod spacecraft, connected to it by a tether. ⑥The cosmonaut to do this was Alexei Leonov. ⑦Several weeks later, Leonov's spacewalk was followed by that of U.S. astronaut Ed White. ⑧Finally, the Soyuz project, with three cosmonauts, had goals of testing spacecraft and spaceflight skills so that people could fly long missions in Earth orbit.

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下列关于投资者投入的固定资产入账成本确定的说法中,正确的是( )。

A. 按同类或类似固定资产的市场价格
B. 按同类或类似固定资产的市场价格减去按该项资产的新旧程度估计的价值损耗后的余额
C. 建造该项固定资产达到预定可使用状态前所发生的必要支出
D. 应当按照投资合同或协议约定的价值

企业计提本月短期借款的利息,下列分录正确的是( )。

A. 借记“财务费用”,贷记“应付利息”
B. 借记“财务费用”,贷记“银行存款”
C. 借记“管理费用”,贷记“应付利息”
D. 借记“应付利息”,贷记“银行存款”

企业偿还已经计提的短期借款的利息,下列分录正确的是( )。

A. 借记“财务费用”,贷记“应付利息”
B. 借记“财务费用”,贷记“银行存款”
C. 借记“管理费用”,贷记“应付利息”
D. 借记“应付利息”,贷记“银行存款”

银行将短期借款转为对本公司的投资,下列关于该项经济业务将引起本公司会计要素变动的说法中,正确的是( )。

A. 资产减少,所有者权益增加
B. 负债增加,所有者权益减少
C. 负债减少,所有者权益增加
D. 负债减少,资产增加

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