题目内容

企业出售一套已使用8年的生产设备，取得变卖收入100万元，已存入银行。该设备账面价值420万元，以直线法计提折旧，预计使用10年，净残值收入为20万元。以银行存款支付清理费12万元，营业税税率为5%。要求：编制生产设备变卖处理的会计分录，计算处理该设备的净损益。

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Questions 16 to 20 are based on the following talk.

A. Why do people fall asleep
B. Three kinds of sleep disorders.
C. The treatment for sleep disorders.
D. Staying up too late can be harmful.

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Questions 11 to 15 are based on the following interview.

A. The difference between a male nanny and a female nanny.
B. The difference between a nanny and a sitter,
C. How to become a nanny in the United States.
D. The job of a nanny.

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Questions 1 to 5 are based on the following conversation.

A. They are made of warm material.
B. They have a hole for the thumb.
C. They are only for sports.
D. They are first made by a teenager.

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将与他人的驰名商标相同或者近似的商标使用在非类似的商品上，且会暗示该商品与驰名商标注册人存在某种关系的，驰名商标的注册人认为自己的权益受到损害的，可以请求法律保护。( )

A. 对
B. 错

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