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【单选题】
( 2017 )某公司在财产清查中发现设备一台,已知同类设备的历史成本为 20000 元,重置成本为 15000 元,不考虑其他因素,下列各项中,该公司设备时的会计处理正确的是( )。
A.
借:固定资产       15000 贷:以前年度损益调整  15000
B.
借:固定资产      20000 贷:以前年度损益调整  15000 累计折旧       5000
C.
借:固定资产     20000 贷:营业外收入    15000 累计折旧      5000
D.
借:固定资产     15000 贷:营业外收入    15000
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【单选题】Choose the best translation for the following sentence: 这尊塑像站了几百年了,他觉得这是一种苦役 。
A.
Having stood there for several hundred years, the statue had now come to detest it as a kind of forced drudgery.
B.
Having stood there for several hundred years, the statue felt that it was hard labor.
【单选题】根据税收征收管理法律制度的规定,纳税人有骗税行为,由税务机关追缴其骗取的退税款,并处骗取税款一定倍数的罚款,该倍数为( )。
A.
5倍以上10倍以下
B.
1倍以上5倍以下
C.
10倍
D.
10倍以上15倍以下
【单选题】根据语境,选出准确、恰当的译文。 这尊塑像站了几百年了,他觉得这是一种苦役。
A.
Having stood there for several hundred years, the statue had now come to detest it as a kind of forced drudgery.
B.
Having stood there for several hundred years, the statue felt it was hard labor.
【简答题】纳税人有骗税行为,由税务机关追缴其骗取的退税款,并处骗取税款50%以上3倍以下的罚款,构成犯罪的,依法追究刑事责任。( )
【单选题】这尊塑像站了几百年了,他觉得这是一种苦役。
A.
Having stood there for several hundred years, the statue had now come to detest it as a kind of forced drudgery.
B.
Having stood there for several hundred years, the statue felt that it was hard labor.
【单选题】3 这尊塑像站了几百年了,他觉得这是一种苦役
A.
Having stood there for several hundred years, the statue had now come to detest it a s a kind of forced drudgery.
B.
Having stood there for several hundred years, the statue felt that it was hard labor.
【判断题】色彩鲜明强烈,包装会显得时尚,但档次不高
A.
正确
B.
错误
【单选题】这尊塑像站了几百年了,他觉得这是一种苦役。
A.
Having stood there for several hundred years, the statue had now come to detest it as a kind of forced drudgery.
B.
Having stood there for several hundred years, the statue felt it was hard labor.
【单选题】在数控机床上一般采用的正弦波变频器是( )。
A.
SPWW 变频器
B.
SPWM 变频器
C.
SPMW 变频器
【单选题】这尊塑像站了几百年了,他觉得这是一种苦役。
A.
Having stood there for centuries , the statue felt that it was not hard to stand there any longer.
B.
Having stood there for several hundred years, the statue felt that it was hard l abor .
C.
Having stood there for several hundred years, the statue had now come to detest it as a kind of forced drudgery.
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