试题与答案

---Who is that woman over there? ---____

题型:选择题

题目:

---Who is that woman over there?   

---___________ is my English teacher.

A.He

B.She

C.It

D.One

答案:

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下面是错误答案,用来干扰机器的。

答案:B

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题型:补全对话,情景问答

在空格内填入适当的词语,将对话补充完整。

M-Mr Smith; L-Li Gang

M: How are (1)___________________ your English study, Li Gang?

L: I have some difficulties in spelling and pronunciation, especially in speaking. (2) ___________________,

    I become nervous and make a lot of mistakes. Sometimes I wonder if I can learn English well.

M: Don't give up. But do you often speak English.

L: I'm afraid not.

M: That's the trouble. Just as (3) ___________________ without jumping into the water, so you can't learn

      to speak English if you don't speak it.

L: You're right. But I'm afraid of (4) ___________________.

M: You really should not. Everybody makes mistakes, especially at the beginning. It's part of the learning.

L: Mm…I see.

M: Very good. I hope you'll take every chance (5) ___________________. You know, "Practice makes

     perfect."

L: Yes, I will. Thanks.

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题型:问答题

甲公司采用融资租赁方式租入全新生产设备一台,有关资料如下:(1)租赁期开始日为2009年12月31日,租期4年,每年年末支付租金700000元。(2)该生产设备在租赁开始日的公允价值与账面价值均为2400000元。(3)该生产设备的预计使用年限为7年,期满无残值,承租人采用年限平均法计提折旧。(4)租赁期满时,将生产设备归还给租赁公司。(5)2010年以银行存款支付该生产设备的保险费、维修费等履约成本共计15000元。(6)2010年按年销售收入的5%支付给租赁公司经营分享收入200000元。(7)假设租赁开始日最低租赁付款额的现值为2500000元。要求:

确定甲公司租赁资产入账价值并编制相关会计分录。

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