【多选题】【消耗次数：1】
外购固定资产的入账价值包括（ ）。
①
买价
②
运杂费
③
途中保险费
④
进口关税
参考答案：
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相关题目
【判断题】
以融资租赁租入的固定资产，其成本按照租赁协议或者合同确定的租赁价款、相关税费以及固定资产交付使用前所发生的可归属于该项资产的运输费、途中保险费、安装调试费等确定。（ ）
①
对
②
错
【单选题】
对于融资租入的固定资产，应按（ ）作为入账价值。
①
租赁开始日租赁资产的原账面价值
②
应付租赁费加运杂费等
③
租赁开始日租赁资产的公允价值与最低租赁付款额中两者较低者
④
租赁开始日租赁资产的公允价值与最低租赁付款额现值中两者较低者
【单选题】
一揽子购入多基没有单独标价的固定资产时，确定各项固定资产入账价值的是（ ）。
①
各项固定资产的净值
②
各项固定资产的历史成本
③
各项固定资产的重置成本
④
按各项固定资产公允价值比例对总成本进行分配后的金额
【单选题】
下列项目中，不应计入固定资产入账价值的是（ ）。
①
固定资产安装过程中领用生产用原材料
②
固定资产达到预定可使用状态前发生的借款手续费用
③
固定资产改良过程中领用自产产品负担的消费税
④
固定资产达到预定可使用状态后发生的借款利息
随机题目
【单选题】
Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight（困境）while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump（垃圾场）was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. According to the passage, __________.
①
the sheepherder offered to do the job for $50,000
②
the lowest bid to remove the bushes was $50,000
③
the sheepherder and the goat-keeper were both addicted to surfing the Internet
④
hiring goats to do the job saved the city government lots of money
【单选题】
Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight（困境）while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump（垃圾场）was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. What can be inferred from the passage?
①
The city will remove the bushes in this area regularly.
②
The goat-keeper asked for $50,000 to kill the birds with stones.
③
The goat-keeper was invited to San Diego to do some sightseeing.
④
The city government was not kind to the people who worked for it.
【单选题】
Susan: How do you do, Mrs. White.Mrs. White: How do you do, Susan. I’m glad you can join us. __________
①
Don’t be shy.
②
Please feel natural.
③
Make yourself at home.
④
Feel all right here.
【单选题】
Tommy: Mommy, when will we have dinner? I’m starving.Mother: __________ We have to wait for Daddy.
①
OK, honey.
②
Quickly, honey.
③
Soon, honey.
④
All right, honey.
【单选题】
Visitor: How do I get to the bank? I have no knowledge of this area. Policeman: Cross the road and turn left at the other side. __________ for about 100 meters and the bank is to your left.
①
Continue your walking
②
Keep going straight
③
Go along
④
Go on walking
【单选题】
Alice: Natalie must have left since your plane arrived so late. Sam: To my surprise, I found her waiting for me at the airport. Alice: ___________
①
What a pity.
②
How kind.
③
Good for her.
④
No kidding.
【单选题】
Ted: I’m very sorry for stepping on your foot. Chark: __________ It’s very crowded on the bus.
①
Don’t worry.
②
That’s all right.
③
I’m fine.
④
Take it easy.
【单选题】
Johnnason: __________Cathy: Yes, our family moved in here only a few days ago. Johnnason: Welcome to the neighborhood.
①
Do you need any help?
②
Are you here for holidays?
③
Are you new here?
④
What are you doing here?
【单选题】
Clara: Do you mind waiting outside for a moment?Steve: __________
①
Yes, please.
②
I sure do.
③
I guess so.
④
Not at all.
【单选题】
Client: Hello! May I speak to Mr. Turner? Secretary: ___________
①
I’m sorry. He’s at a meeting now..
②
I am. Speak, please.
③
Hello! Who’re you, please?
④
Hello! Thank you for calling.