试题与答案

采用发包工程方式建造固定资产时,对于按合同规定预付的工程价款,应借记的会计科目是(

题型:单项选择题

题目:

采用发包工程方式建造固定资产时,对于按合同规定预付的工程价款,应借记的会计科目是( )。

A.预付账款

B.工程物资

C.在建工程

D.固定资产

答案:

参考答案:C

解析:[大纲要求] 掌握 [习题解析] 本题考查重点是对“固定资产的确认条件、初始计量原则及其会计处理”的掌握。企业采用发包工程方式自建固定资产的工程,“在建工程”科目实际成为企业与承包单位的结算科目,企业将与承包单位结算的工程价款作为工程成本,通过“在建工程”科目核算。因此,本题正确答案是C。

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题型:多项选择题

在信贷资产证券化过程中,信托投资公司担任特定目的的信托受托机构,应当具备的条件是()。

A.根据国家有关规定完成重新登记3年以上

B.注册资本不低于5亿元人民币,并且最近3年末的净资产不低于5亿元人民币

C.原有存款性负债业务全部清理完毕,没有发生新的存款性负债或者以信托等业务名义办理的变相负债业务

D.具有良好的社会信誉和经营业绩,到期信托项目全部按合同约定顺利完成,没有挪用信托财产的不良记录,并且最近3年内没有重大违法、违规行为

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题型:阅读理解

According to the survey conducted by some scientists, it is common to have difficulty sleeping during the day. Humans are naturally wired to sleep best at night and be awake during the day. However, modern work schedules require some people to try to accommodate the unnatural schedule of shift(轮班)work — being awake at night and sleeping during the day.

In order to make this adjustment, you need to pay special attention to your sleep environment and your preparation for sleep. If shift work is a necessary part of your work life, here are some suggestions that may help.

Arrange to sleep uninterrupted in a quiet, dark room. This means you may have to turn off or unplug your phone, hang darkening curtains on the windows or wear a sleep eye mask, and train your family and friends to leave you alone while you sleep.

Fit in a nap (小睡). When your daytime sleep period is too short, taking a short nap of less than 30 minutes just before work or on a break has been shown to improve alertness and enhance performance.

Develop and follow a sleep routine. It's best if you go to sleep and wake up at the same time every day. Try not to vary this too much on weekends. Your body likes routine.

Take extra care to make healthy choices. You may be tempted to reach for unhealthy foods or nicotine to stay awake or alcohol to try to sleep. But ultimately these choices are more harmful than helpful.

If you have tried all these things and are still having problems getting enough quality sleep during the day, talk to your doctor or a sleep specialist. Sometimes medications (药物治疗) may be helpful and safe. In other cases, there may be an underlying sleep disorder that needs to be addressed.

小题1:The purpose of the text is to_____ .

A.persuade workers to have a good sleep

B.advise night workers to keep healthy

C.encourage workers to do day work

D.help night workers to sleep well小题2:What does the author recommend?

A.A suitable amount of alcohol to help sleep.

B.A regular life on weekday’s and weekends.

C.A bright room without phones to sleep in.

D.A break for sleeping anytime during the day.小题3:On which condition should a person turn to a sleep specialist for help?

A.If he suffers from a sleep disorder for the first time.

B.If a good sleep environment is greatly needed for him.

C.If he fails to get quality sleep through his own efforts.

D.If he has the problem of falling asleep in the daytime.小题4:We can learn from the text that_____________.

A.night workers need a long time to fall asleep

B.constant breaks at work help to improve performance

C.it is difficult to create a good sleep environment

D.night work requires people to adjust their body clocks

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