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【单选题】
企业接受某单位固定资产的投资,设备的原值 80000 元,已计提的折旧 30000 元,双方评估确认的价值为 60000 元,增值税税率 1 3 % 。现固定资产已交付使用,并取得相应的增值税发票。该业务应编制的会计分录是 ( )A.
借：固定资产 50000 累计折旧 30000 贷：实收资本 80000
B.
借：固定资产 60000 贷：实收资本 60000
C.
借：固定资产 50000 累计折旧 30000 应交税费——应交增值税（进项税额） 7800 贷：实收资本 878 00
D.
借：固定资产 60000 应交税费——应交增值税（进项税额） 7800 贷：实收资本 678 00
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【单选题】My cousin said that she ______ the movie three times.
A.
has seen
B.
had seen
C.
saw
D.
seen
【单选题】Read the paragraph below. Find the irrelevant sentence.a) Learning a second language can provide a deeper understanding a foreign culture. b) Social habits that may not make sense to most outsiders mi...
A.
Learning a second language can provide a deeper understanding a foreign culture.
B.
Social habits that may not make sense to most outsiders might start to make more sense after a few vocabulary lessons.
C.
For example, I always wondered why my Dutch cousins rarely said “you’re welcome” after I said “thank you”.
D.
My cousin can speak English but sometimes makes mistakes.
E.
At first I thought he was being rude, but when I learned more about his language I realized that they don’t use “you’re welcome” the same way we do: in response to “thank you”.
F.
They actually say something that translates to “if you please” when they offer you something.
G.
This is one of the first things I learned about Dutch culture when I started to learn their language and it gave me a different perspective on the roles of the host and guest, since in Dutch the onus to be polite is on the host, and not the guest as it seems to be in English.
【简答题】在春季运动会上,班级的男同学吹气球时发现:用手轻轻一压,气球就变扁了,说明力可以改变物体的 ;用手轻轻一推,气球就向一侧飞走了,说明力可以改变 物体的 .
【单选题】关于可供出售金融资产的计量，下列说法正确的是( )。
A.
可供出售外币非货币性金融资产形成的汇兑差额，应计入财务费用
B.
企业进行公司制改造，对资产、负债的账面价值按照评估价值调整的，长期股权投资应以评估价值作为改制时的认定成本
C.
成本法下，当被投资企业发生盈亏时，投资企业不做账务处理
D.
资产负债表日可供出售金融资产应当以公允价值计量，且公允价值变动计入公允价值变动损益科目
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