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【多选题】
S公司2007年度发生的下列交易或事项中,正确的会计处理有( )。
A.
企业应定期对固定资产预计使用寿命、预计净残值进行复核,如果固定资产使用寿命、预计净残值的预期数与原先的估计数有重大差异,则应当相应调整固定资产折旧年限、预计净残值,并按照会计估计变更的有关规定进行会计处理
B.
企业应定期复核固定资产的折旧方法,如果固定资产包含的经济利益的预期实现方式
C.
发出存货结转存货跌价准备的,借记“存货跌价准备”科目,贷记“主营业务成本”、“生产成本”等科目
D.
采用售后回购出资金的,应按实际支付的金额,借记“其他”科目,贷记“银行存款”科目。销售价格与原购买价格之间的差额,售后回购期间内按期计提利息费用,借记“其他”科目,贷记“财务费用”科目。按合同约定返售商品时,冲减其他
E.
采用递延方式分期收款、实质上具有融资性质的销售商品或提供劳务等经营活动产生的长期,满足收入确认条件的,按的合同或协议价款,借记“长期”科目,按的合同或协议价款的公允价值,贷记“主营业务收入”等科目,按其差额,贷记“未实现融资收益”科目
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皮皮学刷刷变学霸
举一反三
【判断题】杂货船又称为散装货船,是用以装载无包装的大宗货物的船舶。
A.
正确
B.
错误
【单选题】Questions 2 is based on the news report you have just heard.
A.
Their drivers would feel safe after getting used to the automatic devices.
B.
They would be unpopular with drivers who only trust their own skills.
C.
Their increased comfort levels have boosted their sales.
D.
They are not actually as safe as automakers advertise.
【判断题】某隧道地层结构法计算后得到围岩的屈服区,若加大地层的C、φ值,在其余条件不变的情况下,则再次计算后围岩屈服区将增大。
A.
正确
B.
错误
【单选题】Questions 2 is based on the news report you have just heard.
A.
It became a great attraction for tourists.
B.
It was sent to the animal control department.
C.
It was shot to death by a police officer.
D.
It found its way back to the park’s zoo.
【单选题】Questions 2 is based on the news report you have just heard.
A.
Many countries have not taken measures to create enough jobs.
B.
Few countries know how to address the current economic crisis.
C.
Few countries have realized the seriousness of the current crisis.
D.
Many countries need support to improve their people's livelihood.
【单选题】Questions 2 is based on the news report you have just heard.
A.
By taking pictures for passers-by.
B.
By selling lemonade and pictures.
C.
By working part time at a hospital.
D.
By asking for help on social media.
【单选题】Questions 2 is based on the news report you have just heard.
A.
It is stable.
B.
It is durable.
C.
It is inexpensive.
D.
It is sophisticated.
【单选题】Questions 2 is based on the news report you have just heard.
A.
It is not easy to improve one's sleep habits.
B.
It is not good for students to play video games.
C.
Students who are better prepared generally get higher scores in examinations.
D.
Making last-minute preparations for tests may be less effective than sleeping.
【判断题】某隧道地层结构法计算后得到围岩的屈服区,若加大地层的C、φ值,在其余条件不变的情况下,则屈服区也将增大。()
A.
正确
B.
错误
【单选题】Questions 2 is based on the news report you have just heard.
A.
He doubled the reward.
B.
He cheered him on all the way.
C.
He set him an example.
D.
He had the event covered on TV.
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