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【多选题】
下列有关固定资产的初始计量的表述中，正确的有（ ）。A.
投资者投入固定资产的成本，应当按照投资合同或协议约定的价值确定，但合同或协议约定价值不公允的除外
B.
盘盈的固定资产应按重置成本计量，并通过“待处理财产损溢”科目核算
C.
以一笔款项购入多项没有单独标价的固定资产，应当按照各项固定资产公允价值比例对总成本进行分配，分别确定各项固定资产的成本
D.
购入固定资产所支付的进口关税应计入固定资产成本
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举一反三
【单选题】When she heard the ring, Sharon reached for the phone. 'Call an ambulance!' she heard Kevin saying _________ a choking voice.
A.
at
B.
by
C.
in
D.
with
【单选题】— I heard that there were a lot of shouts and screams at yesterday’s party. It must have been terrible. — Oh, no. ________, I enjoyed every minute.
A.
On the contrary
B.
In the end
C.
As a result
D.
On the other hand
【单选题】. She insisted that she ______ somebody in the house.
A.
should hear
B.
heard
C.
hear
D.
was heard
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