【单选题】【消耗次数：1】
下列方法中，不属于估测机器设备实体性贬值率或成新率的是
①
使用年限法
②
会计折旧法
③
观测分析法
④
修复费用法
参考答案：
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相关题目
【简答题】
运用修复金额法估测成新率适用于具有特殊结构以及[填空]的设备。
【多选题】
资产评估中不能采用会计学中的折旧年限来估算成新率是因为（ ）。
①
会计学中的折旧年限是按照折旧政策确定的，而成新率反映了资产实际的新旧程度
②
会计学中的折旧年限是对某一类资产作出的会计处理的统一标准，对同一类资产具有普遍性和同一性，而资产评估中的成新率则具有特殊性和个别性
③
会计学中修理费的增加不影响折旧年限，而资产评估中的修理费的增加要影响资产的成新率
④
会计学中的折旧年限未考虑同一类资产中个别资产之间在使用频率、保养和维护等方面的差异
随机题目
【单选题】
About 60 percent of the students ___ from the south, the rest of them ___ from the north and foreign countries.
①
are/is
②
are/are
③
is/are
④
are
【单选题】
Now Tom with his classmates ___ football on the playground.
①
play
②
are playing
③
plays
④
is playing
【单选题】
Comrade Li Dazhao,___ librarian of Beijing University, was one of the founders of the Chinese Communist Party.
①
sometimes
②
sometime
③
some times
④
some time
【单选题】
At first Bob was puzzled by Virginia s waving, but then it __ his mind that she was trying to tell him something.
①
crossed
②
passed
③
occurred
④
opened
【单选题】
If there were no subjunctive mood, English ___ much easier.
①
will be
②
would have been
③
could have been
④
would be
【单选题】
The open university was started in order to help those who ___ having a university education when they were young.
①
stopped
②
failed
③
missed
④
ceased
【单选题】
If it ___ next week, the crops would be saved.
①
rains
②
will rains
③
would rain
④
should rain