题目内容

下列各项中,属于计算应收账款占流动资产比重而分析的内容是( )。

A. 用于经营周转的资金量
B. 应收账款的价值
C. 应收款项的账面余额
D. 可收回的应收账款

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持有至到期投资以( )进行后续计量。

A. 历史成本
B. 成本与市价孰低
C. 摊余成本
D. 现值

关于资产减值损失的确定,下列说法中,正确的有( )。

A. 可收回金额的计量结果表明,资产的可收回金额低于其账面价值的,应当将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备
B. 资产减值损失确认后,减值资产的折旧或者摊销费用应当在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值)
C. 资产减值损失一经确认,在以后会计期间不得转回
D. 确认的资产减值损失,在以后会计期间可以转回
E. 确认的资产减值损失,在处置资产时也不可以转回

Water is (41) important of all the things we (42) and drink. Not many people understand this, (43) it’s quite true. The human body (人体) can go (44) food for a long time, but two (45) three days without water can usually (46) people die. Many people don’ t understand how much water the human body needs to work well and many people do not drink (47) , even (48) hot weather. Our body is (49) water, about 65% to 75%, ff we do not have enough water, we’ll (50) tired and many will get ill. So you see, how important water is to us all.

A. [A] or
B. and
C. in

Water is (41) important of all the things we (42) and drink. Not many people understand this, (43) it’s quite true. The human body (人体) can go (44) food for a long time, but two (45) three days without water can usually (46) people die. Many people don’ t understand how much water the human body needs to work well and many people do not drink (47) , even (48) hot weather. Our body is (49) water, about 65% to 75%, ff we do not have enough water, we’ll (50) tired and many will get ill. So you see, how important water is to us all.

A. [A] make [B] get [C] let

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