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【单选题】
下列关于投资性房地产转换的会计处理,正确的是( )。
A.
在成本模式下,将自用的建筑物等转换为投资性房地产的,应按其在转换日的原价、累计折旧、减值准备等,分别转入“投资性房地产”、“投资性房地产累计折旧(摊销)”、“投资性房地产减值准备”科目
B.
在成本模式下,将投资性房地产转为自用的固定资产,应按投资性房地产在转换日的账面价值,全部转入“固定资产”科目
C.
采用公允价值计量模式下,将自用的建筑物等转换为投资性房地产的,按其在转换日的公允价值,借记“投资性房地产——成本”科目,按已计提的累计折旧等,借记“累计折旧”等科目,按其账面余额,贷记“固定资产”等科目,按其差额,贷记或借记“资本——其他资本”科目
D.
采用公允价值计量模式下,将投资性房地产转为自用时,应按其在转换日的公允价值;借记“固定资产”等科目,按其账面余额,贷记“投资性房地产——成本、公允价值,变动”科目,按其差额,贷记或借记“投资收益”科目
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举一反三
【单选题】横机的机号是用针床上( )内所具有的针数来表示的。
A.
2.54mm
B.
1英寸
C.
25.4cm
D.
2.54英寸
【单选题】The reason why the author says in the essay that the title of the movie This Land Is Mine is ironical was that the land is ______.
A.
not really that of the native born black Americans
B.
that of the Frenchmen the land refers to France
C.
mine yet it was occupied by Germans
D.
mine the land is that of the Americans
【单选题】关于病变密度的描述,哪项是错误的
A.
病变区与邻近绀织有足够的密度差,则可显影
B.
低密度病变是指病变密度低于所在器官密度
C.
等密度病变是指病变密度等于所在器官密度
D.
高病变病变是指病变密度高于所在器官密度
E.
病变强化显著且不均匀,即称混杂密度病变
【单选题】The reason the writer selected the Chameleon to illustrate his moral is that the Chameleon ______ .
A.
changes its color according to its surroundings
B.
can easily be put into a box
C.
is really colorless
D.
is a fabulous monster whose existence has never been proved
【单选题】The reason why the author accepted the invitation of the Global Campaign for education is that______.
A.
the organization can put many influential organizations and people together
B.
he will get the opportunity to meet with the activist Graca Machel
C.
the organization will give the author a capacity to publish his report on education
D.
he wants to promote a global push on education to solve the youth umemployment
【单选题】Although the life was very harsh, the doctor remained on the island for the reason of the people.
A.
sake
B.
aid
C.
privilege
D.
concern
【单选题】What is the reason for the going down of the population in rich countries?
A.
The people there have a bright future.
B.
The people there have a splendid past.
C.
The government carries out a family plan.
D.
The government controls the growth rate.
【单选题】关于罪刑法定原则及其内容,下列哪一选项是正确的?
A.
罪刑法定原则禁止类推解释与扩大解释,但不禁止有利于被告人的类推解释
B.
罪刑法定原则禁止司法机关进行类推解释,但不禁止立法机关进行类推解释
C.
罪刑法定原则禁止适用不利于行为人的事后法,但不禁止适用有利于行为人的事后法
D.
罪刑法定原则要求刑法规范的明确性,但构成的规范的要素比如法律概念等可以具有不明确性
【单选题】女,40岁,甲状腺II度肿大,鉴别桥本甲状腺炎与甲状腺癌下列哪项有意义
A.
甲状腺质地
B.
甲状腺大小
C.
甲状腺是否为结节状
D.
是否可触到颈总动脉搏动
E.
甲状腺硬度
【单选题】关于病变密度的描述,哪项是错误的
A.
病变区与邻近组织有足够的密度差,则可显影
B.
病变密度高于所在器官密度,即称高密度病变
C.
病变密度等于所在器官密度,即称等密度病变
D.
病变密度低于所在器官密度,即称低密度病变
E.
病变强化显著且不均匀,即称混杂密度病变
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