单项选择题：下列关于政府补助的说法，错误的是( )。A．企业取得的与收益相关的政府补助。不能全

题目：

下列关于政府补助的说法，错误的是( )。

A．企业取得的与收益相关的政府补助。不能全额确认为当期收益，应随着相关资产的使用逐渐汁人以后各期的收益。通过”递延收益”科目来核算

B．与资产相关的政府补助在相关资产使用寿命结东或结束前被处置时，尚未分摊的递延收益余额应一次性转入当期营业外收入

C．与收益相关的政府补助应在其取得寸直接汁人当期营业外收入

D．企业取得的针对综合性项目的政府补助，需将其分解为与资产相关的部分和与收益相关的部分分别进行处理

答案：

参考答案：C

解析：与收益相关的政府补助如果是用于补偿企业以后期间费用或损失的，在取得寸应先确认为递延收益，然后在确认相关费用的期间计人当期营业外收人；用于补偿企业已经发生的费用或损失的，取得时直接计入当期营业外收入。

题型：完形填空

The United States is wellknown for its network of major highways designed to help a driver get from one place to another in the shortest possible time.　36　these wide modern roads are generally 　37　and well maintained, with 　38　 sharp curves and many straight 　39　,a direct route is not always the most 　40　 one. Large highways often pass 　41　scenic areas and interesting small towns. Furthermore, these highways generally 　42　 large urban centers which means that they become crowded with 　43　 traffic during rush hours,　44　the “fast, direct” way becomes a very slow route. However, there is 　45　always another route to take 　46　 you are not in a hurry. Not far from the 　47　 new “superhighways”,there are often older,　48　 heavily traveled roads which go through the countryside.　49　of these are good two lane roads; others are uneven roads 　50　 through the country. These secondary routes may go up steep slopes, along hilly　51　or down frightening hillsides to towns 　52　 in deep valleys. Though these are less direct routes, longer and slower, they generally go to places　53　the air is clear and the scenery is beautiful, and the driver may have a 　54　 to get a fresh, clean 　55　 of the world.

36. A. Although B. Since C. Because D. Therefore

37. A. rough B. splendid C. smooth D. complicated

38. A. little B. few C. much D. many

39. A. selections B. separations C. divisions D. sections

40. A. terrible B. Possible C. enjoyable D. reasonable

41. A. to B. Into C. over D. by

42. A. lead B. connect C. collect D. provide

43. A. large B. fast C. light D. heavy

44. A. when B. for C. but D. that

45. A. yet B. still C. almost D. quite

46. A. unless B. if C. as D. since

47. A. relatively B. regularly C. reasonably D. respectively

48. A. and B. Less C. more D. or

49. A. All B. Several C. Lots D. Some

50. A. driving B. crossing C. curving D. traveling

51. A. rocks B. cliffs C. roads D. paths

52. A. lying B. laying C. laid D. lied

53. A. there B. when C. which D. where

54. A. space B. period C. chance D. spot

55. A. view B. variety C. visit D. Virtue

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