固定资产由于毁损而转入清理，按清理固定资产的净值，借记“营业外支出”科目，贷记“累计

发布时间：2017-04-19 13:20 │ 来源：www.tikuol.com

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问题：

固定资产由于毁损而转入清理，按清理固定资产的净值，借记“营业外支出”科目，贷记“累计折旧”和“固定资产”科目。

考点：会计资格考试会计从业资格(会计基础)福建会计从业资格会计基础真题2011年6月

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完型填空。

      There is good news for the children in the countryside. We may still remember the girl   1 big eyes. Her big
eyes are   2 us her dream: I wish to 3 ! In China, there are still   4 girls and boys like her. They want to go
to school, but their   5 are too poor. If the family has two or three children, it is harder to   6 the money for all
the children. So the parents often ask   7 to stay at home, and boys to go to school.
      Now they needn't   8 the money. From 2006 on, children can go to school for free in some poor places.
They don't have to pay for books and other things. Some of them can even get money from the government to
make their life 9 . Soon, all the children in the countryside can go to school for free. All families are very happy
with the news. It is   10 great.

( ) 1. A. with
( ) 2. A. saying
( ) 3. A. go to work
( ) 4. A. a lot
( ) 5. A. schools
( ) 6. A. pay
( ) 7. A. teachers
( ) 8. A. look up
( ) 9. A. better
( ) 10. A. not

B. on
B. telling
B. go to bed
B. lot of
B. cities
B. take
B. girls
B. turn on
B. shorter
B. never

C. to
C. speaking
C. go to school
C. a lot of
C. houses
C. buy
C. boys
C. worry about
C. longer
C. hardly

D. in
D. talking
D. go home
D. much
D. families
D. lend
D. all the children
D. make sure
D. worse
D. really

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下图为世博会中国馆、主题馆等建筑所使用的光伏电池，总功率达4兆瓦，是历届世博会之最．下列有关叙述正确的是

A．光伏电池是将太阳能转变为化学能

B．光伏电池是将化学能转变为电能

C．电流从b流向a

D．图中N型半导体为正极，P型半导体为负极

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风量活门位置不当事引起汽车供暖系统（）的原因之一。

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按（）划分，建设项目可分为经营性项目和非经营性项目。

A.项目的产品（或服务）属性

B.项目的投资管理形式

C.项目与企业原有资产的关系

D.项目的目标

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40岁农民，以“发热，周身不适，肌肉痛3d”为主诉入院。查体：面色苍白、冷汗、脉细弱而快，皮肤有少许出血点，体温35.8℃，血压60/40mmHg，尿蛋白()，末梢血象：WBC 30×10⁹/L，N 0.80，异形淋巴细胞0.10，血小板50×10⁹/L。

诊断多考虑为（）

A．流行性脑脊髓膜炎

B．败血症，感染性休克

C．流行性出血热

D．钩端螺旋体病

E．急性粒细胞白血病

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