甲公司自行建造办公楼,20×1年12月25日达到预定可使用状态,该固定资产原值为22

题型:单项选择题

问题:

甲公司自行建造办公楼,20×1年12月25日达到预定可使用状态,该固定资产原值为2200000元,采用年限平均法计提折旧,预计使用年限为10年,预计净残值为100000元。20×3年1月1日因为内部调整将自行建造的办公楼对外出租,并采用成本模式进行后续计量,至20×3年年末,对此办公楼进行检查,估计该办公楼的可收回金额为1650000元,进行减值测试后,该办公楼的折旧方法、预计使用年限和预计净残值等仍保持不变。20×4年1月1日,甲公司具备了相应的条件采用公允价值模式进行后续计量,将该办公楼转换为公允价值模式进行后续计量,转换日其公允价值为2120000元,20×4年12月31日该办公楼的公允价值为2150000元。甲公司按净利润的10%计提法定盈余公积,不考虑所得税影响。
要求:根据上述资料,不考虑其他因素,回答下列问题。

针对于甲企业上述的业务,下列选项中会计处理不正确的是______。

A.20×3年年末该资产的账面价值为1650000元
B.20×3年年末应确认“投资性房地产减值准备”130000元
C.20×4年1月1日应确认资本公积47000元
D.20×4年12月31日应确认公允价值变动损益470000元

考点:注册会计师会计注册会计师会计
题型:单项选择题

血相呈三系细胞减少而骨髓增生活跃称为骨髓异常增生综合征。

题型:单项选择题

Lichens may grow on the bark of a tree in a steaming tropical rain forest, on the bricks of big city buildings, on rocks in hot springs, on wind-swept mountaintops, and in the driest desserts. In the arctic, they provide the principal food for caribou, and they are one of the few plants that grow in Antarctica. They are pioneers, appearing in barren rocky areas and starting the formation of soil in which mosses, then ferns, and then other plants can take root.
Lichens are a partnership of two plants — fungi and algae. The lichen body is made up of a network of fungal strands. In the upper layers of these grow groups of algae. The two organisms live together to the benefit of both, a relationship known as symbiosis. The fungi provide support, absorb water, and shelter the tender algae from direct sunlight. The algae carry on photosynthesis and provide the fungi with food. The algae can live independently and are recognizable as a species that grows alone. The fungi, on the other hand, cannot live apart from their partners. They can be placed in known classes of fungi but are unlike any species that lives independently.
So definite are the form, color, and characteristics of these double organisms that for hundreds of years, they were classified as one. More than 15,000 "species" were named. If these organisms are classified as separate species, it is difficult to fit them into the existing system of classification. But if they are classified separately, these species of fungi seem rather strange. Lichens are a splendid example of the difficulties faced by taxonomists in classifying species.

Why does the author call lichens pioneers

A.Because they developed so early in the history of the planet.
B.Because of their primitive structure.
C.Because they prepare soil for other plants.
D.Because they were the first plants to live in Antarctica .

题型:单项选择题

从外部促成市场经济秩序建立和维护的力量是()。

A.市场机制作用

B.伦理道德约束

C.行业或企业自律

D.政府管理

题型:单项选择题

道岔区板式无砟轨道,桥梁地段连续底座板混凝土裂缝不得大于()mm,侧向挡块不得有裂缝。

题型:单项选择题

单列直插式(SIP)集成电路引脚识别:以正面(印有型号商标的一面)朝自己,()朝下,引脚编号顺序()排列。

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