试题与答案

我国港口在卸货时惯用的作为卸货交接证明货物残损情况的单证是()。 A.货物残损单 B

题型:多项选择题

题目:

我国港口在卸货时惯用的作为卸货交接证明货物残损情况的单证是()。

A.货物残损单

B.货物交接单

C.货物溢短单

D.货物计数单

E.提货单

答案:

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下面是错误答案,用来干扰机器的。

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题型:问答题

大海公司有一甲生产线,生产光学器材,由甲、乙、丙三部机器构成,初始成本分别为 100万元、160万元和240万元。预计使用年限为10年,已使用5年,预计净残值为零,以年限平均法计提折旧。三部机器均无法单独产生现金流量,但整条生产线构成完整的产销单位,属于一个资产组。2006年该生产线所生产光学产品有替代产品上市,到年底导致公司光学产品销路锐减40%,因此公司于年末对该条生产线进行减值测试。经估计生产线未来5年现金流量及其折现率,得到其现值为150万元。而公司无法合理估计其公允价值减去处置费用后的净额,则以预计未来现金流量的现值作为其可收回金额。 2006年末乙机器的公允价值减去处置费用后的净额为60万元,甲、丙机器都无法合理估计其公允价值减去处置费用后的净额以及未来现金流量的现值。整条生产线预计尚可使用5年。
要求:
(1) 确定2006年12月31日资产组账面价值。
(2) 计算资产减值损失,将计算结果填入下表。
资产减值损失计算表

项目机器甲机器乙机器丙整条生产线(资产组)
  账面价值
 可收回金额
 减值损失
 减值损失分摊比例
 分摊减值损失
 分摊后账面价值
 尚未分摊的减值损失
 二次分摊比例
 二次分摊减值损失
 二次分摊后应确认减值损失总额
 二次分摊后账面价值

(3) 编制计提资产减值损失的会计分录。

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When I was 16 years old, a boy gave me an important gift. 小题1:

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Every time I heard the other students talking and laughing, I felt my heart broken. I couldn’t talk with anyone about my problems. And I didn’t want my parents to worry about me.

Then one day, my classmates talked happily with their friends, but I sat at my desk unhappily as usual. 小题3:I didn’t know who he was. He passed me and then turned back. He looked at me, with a smile on his face.

Suddenly, I felt the touch of something bright and friendly. It made me feel happy, lively and warm.

小题4: I started to talk with other students and made friends. Day by day, I became closer to everyone in my class. The boy with the lucky smile has become my best friend now!

小题5: I believe that the world is what you think it is. If you think it lonely, you might always be alone. So smile at the world and it will smile back.

A.At that moment, a boy entered the classroom.

B.He’s living in Australia now and he loves it.

C.It doesn’t matter because all the dark days have gone.

D.It was a smile.E. That smile changed my life.

F. It’s practically impossible to make friends here.

G. As a result, no one knew who I was.

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