2014年6月某市某企业将厂房对外出售取得收入1000万元,已知该厂房是企业在200

题型:多项选择题

问题:

2014年6月某市某企业将厂房对外出售取得收入1000万元,已知该厂房是企业在2006年12月自建,厂房原值1200万元,税法与会计中均按照20年计提折旧,假设残值率为0,厂房出售过程中银行存款支付各种费用5万元(不考虑城建税、教育费附加以及土地增值税),则下列会计处理中正确的有()。

A.借:固定资产清理750累计折旧450贷:固定资产1200

B.借:银行存款1000贷:营业外收入1000

C.借:固定资产清理6贷:应交税费-应交营业税6

D.借:固定资产清理195贷:营业外收入195

E.借:固定资产清理50贷:应交税费-应交营业税50

考点:注册税务师企业涉税会计核算企业涉税会计核算题库
题型:多项选择题

In today’s world of mobile phones, most people have at least one time-telling tool with them. Since these small machines are so common, will people stop wearing the 500-year-old watches? According to some people, yes. A teenager says it’s unnecessary to wear a watch. Many young people agree-and use their mobile phones to tell time. Louis Galie, apresident, said that fewer young people wear watches today than five years ago.

However, watchmakers say that watches get popular again when people reach their 20s and 30s. By then, they want to spend money on a nice time-telling tool which doesn’t just keep a good time. For this reason, the watch industry has become an accessory business (配件业) in recent years.

Today’s ______ offer a lot of uses that meet the need of almost any personality (个性). They can be used as compasses (指南针), calendars, and even USB drivers…

People are always trying their best to creat new kinds of watches. A certain watchmaker business watches that don’t even look like watches. Their popular model uses different color lights to tell the time. Amother watchmaker business, make a “handless” watch, using a ring of circles to keep time. This watch makes people talk a lot about modern watches.

Whether a watch express fashion sense, creative ability of a love of sports, people want their time-telling tools to be beautiful, fashionable and practical. All in all, a watch has become more important than the time it tells.

小题1: Many young people agree that it’s unnecessary to __________________.

小题2:When do watches get popular again according to watchmakers?

______________________________________________________________

小题3: ___________________________________________________________

小题4: ___________________________________________________________

小题5:___________________________________________________________

题型:多项选择题

广谱抗菌药最常见的不良反应是

A.过敏性休克

B.第八对脑神经损害

C.二重感染

D.肠道反应

E.肝脏损害

题型:多项选择题

向只溶解有硝酸银和硝酸铜的溶液中加入一定量的铁粉,充分反应后溶液中仍有金属固体。过滤后往滤渣中加入盐酸,没有气体放出。根据上述现象,下列说法正确的是(  )

A.滤渣中一定没有Fe

B.滤渣中一定有Ag和Cu

C.滤液中一定有Fe(NO3)2

D.滤液中一定没有AgNO3,一定有Cu(NO3)2

题型:多项选择题

古地震研究是指用()、()等方法查明史前地质时期核有震记载以前的浅源强震产生的地表沉积物剩余变形的地质标志,并复原古地震的震中()、()及其发生的大致时间。

题型:多项选择题

决策方案的后果有很多种,每种都有客观概率,这属于()

A.不确定决策

B.非程序化决策

C.战术决策

D.风险型决策

更多题库