下列有关固定资产大规模装修、改良支出的论断中,正确的是()。A.如果是自有固定资产的装修费,应首下列有关固定资产大规模装修、改良支出的论断中,正确的是()。
A. 如果是自有固定资产的装修费,应首先计入“固定资产装修”明细账,在两次装修期间、尚可使用期二者中较短的期间单独计提折旧。并在下次装修之前将固定资产装修明细账的余额全部计入营业外支出
B. 如果是经营租入固定资产的改良支出,应计入“经营租入固定资产改良”科目,并在剩余租赁期和尚可使用期较短期内分摊
C. 如果是融资租入固定资产的装修费,应计入固定资产成本并按两次装修期间、剩余租赁期和尚可使用期三者中较短的期间采用合理的方法单独计提折旧
D. 改良后固定资产的账面成本如果高于可收回金额,则应将其差额计入“营业外支出”
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在不涉及补价的非货币性交易中,确定换入资产入账价值应考虑的换出资产账面价值与其公允价值的差额的因素。()
A. 正确
B. 错误
在修改债务条件的债务重组会计处理中,以下提法正确的是()。A.债务人将来应付金额中应包含或有支在修改债务条件的债务重组会计处理中,以下提法正确的是()。
A. 债务人将来应付金额中应包含或有支出,或有支出没有发生时一般应转入资本公积
B. 债务人将来应付金额中应包含或有支出,或有支出没有发生时转入营业外收入
C. 债务人将来应付金额中应包含或有支出,但如果债务重组时,债务人发生债务重组损失并计入当期营业外支出的,其后未支付的或有支出应先冲减原已计入营业外支出的债务重组损失,其余部分再转作资本公积
D. 债权人将来应收金额中不应包含或有收益,或有收益待实现时计入当期财务费用
在上市公司中,以明显高于公允价值的价格向子公司出售固定资产,不会引起上市公司所有权益总额发生增减变动。()
A. 正确
B. 错误
Task 1
Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.
The population of a given place can grow in three ways: by extension of its borders to include nearby land and people; by natural increase—an excess of births over deaths; and by migration—an excess of in-migrants over out-migrants. Between the Civil War and the early 1900s, many cities joined nearby suburbs, thereby increasing their populations. The most notable union occurred in 1898 when New York City, which had consisted only of Manhattan, united with four surrounding boroughs and grew overnight from 1.5 million to over 3 million people. Although annexation(合并) did increase urban populations somewhat, its major effect was to enlarge the physical size of cities. As death rates declined in the late nineteenth century, the populations of most cities increased naturally, and urban birthrates also fell steadily throughout the nineteenth century. As a result, in most cases natural increase did not account for very much of any given city's population growth during the period. Migration and immigration made by far the greatest contribution to urban population growth. In fact, migration to nearby cities matched the migration to the West that was occurring at the same time. Each year millions of people were on the move, many of them attracted by the cities' promise of opportunity. Urban newcomers arrived from two major sources: the American countryside and Europe. Asia, Canada, and Latin America also supplied immigrants, but in smaller numbers.
The phrase "a given place" in this passage refers to ______.
America
B. any area in the world
C. the American countryside
D. any American city