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【单选题】
关于民用建筑的分类,说法错误的是()
A.
省级及以上的广播电视和防灾指挥调度建筑是一类公共建筑
B.
建筑高度大于27m,不大于54m的住宅是二类住宅建筑
C.
建筑高度不大于27m的住宅建筑是民用建筑,不包括设置商业服务网点的住宅建筑
D.
除住宅建筑和一类高层公共建筑外的其他高层民用建筑是二类公共建筑
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举一反三
【单选题】The book value of a plant asset is the:
A.
accumulated depreciation less the cost of the asset.
B.
cost of the asset.
C.
balance in the accumulated depreciation account.
D.
cost of the asset less the accumulated depreciation.
【判断题】The book value of a plant asset is equal to its cost plus any accumulated depreciation mad to the asset.
A.
正确
B.
错误
【单选题】Micro Co acquired 90% of the $100,000 ordinary share capital of Minnie Co for $300,000 on 1 January 20X9 when the retained earnings of Minnie Co were $156,000. At the date of acquisition the fair valu...
A.
$119,000
B.
$99,000
C.
$139,000
D.
$24,000
【单选题】The book value of a plant asset is the:
A.
cost of the asset less the accumulated depreciation.
B.
accumulated depreciation less the cost of the asset.
C.
cost of the asset.
D.
balance in the accumulated depreciation account.
【单选题】Please select the components which should be deducted from the original value of plant assets when we compute their net value _______.
A.
Merchandise inventory
B.
Income tax payable
C.
Accumulated depreciation
D.
Retained earnings
【单选题】The value of plant and equipment worn out in the process of manufacturing goods and services is measured by
A.
intermediate production.
B.
Net National Product
C.
depreciation
D.
investment
【判断题】希腊人对这次大会表现了极大的热情,出席开幕式的观众达8万人,这一数字直到1932年洛杉矶奥运会才被突破。从此,奥运会成为世界性体育盛会。
A.
正确
B.
错误
【单选题】On 1 April 20X7 Chan sells an item of plant to a finance company and leases it back for a period of five years, at the end of which the f air value of the plant is estimated to be nil. Which of the fo...
A.
A Recognise the profit on disposal in the current year, capitalise the new lease at the present value of the lease payments
B.
B Spread the profit on disposal over five years, capitalise the new lease at the present value of the lease paymen ts
C.
C Ignore the disposal, treat the sale proceeds as a financial liability
D.
D Revalue the plant to the value of the sale proceeds, treat the sale proceeds as a financial liability
【单选题】每台电梯应单独装设主电源开关,该开关不应切断下列供电电路()。
A.
轿厢照明和通风
B.
电梯主回路电源
C.
控制电路
D.
安全电路
【单选题】The expected cash value of a plant asset at the end of its useful life is known as:
A.
scrap value.
B.
salvage value.
C.
residual value.
D.
all of the above.
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