【判断题】【消耗次数：1】
出租人对应对未担保余值定期进行检查，预计未担保余值低于估计的金额，作为资产减值损失处理，减值一经计提永远不得转回。( )
①
正确
②
错误
参考答案：
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相关题目
【多选题】
下列关于出租人未担保余值发生变动的处理正确的有（ ）。
①
出租人至少应当于每年年度终了，对未担保余值进行复核
②
未担保余值增加的，不作调整
③
有证据表明未担保余值已经减少的，应当重新计算租赁内含利率，将由此引起的租赁投资净额的减少，计入当期损失
④
已确认损失的未担保余值得以恢复的，应当在原已确认的损失金额内转回，并重新计算租赁内含利率
【多选题】
对于担保余值核算，下述说法是正确的有（）。
①
资产实际余值低于担保余值的差额，承租人支付的补偿金作为营业外支出
②
资产实际余值低于担保余值的差额，出租人收到的补偿金作为营业外收入
③
资产实际余值超过担保余值时，其差额作为出租人的营业外收入
④
资产实际余值超过担保余值时，承租人收到出租人支付的租赁资产余值收益款时，作为营业外收入处理
⑤
对于担保余值承租人要定期检查，计提资产减值准备
随机题目
【单选题】
When I awoke on the morning of Sunday, the news was brought ______ me ______Hitler’s invasion of Russia.
①
for…of
②
to…on
③
to… of
④
for… on
【单选题】
Hitler was wrong and we should ______ to help Russia.
①
go out all@go all out
②
make out all
③
make all out
【单选题】
This is no time to moralize ______ the follies of countries which have allowed themselves to be struck down one by one.
①
to
②
on
③
by
④
in
【单选题】
Hitler was however wrong and we should ______ to help Russia.
①
make all out
②
make out all
③
go all out
④
go out all
【单选题】
In June 1941 Hitler suddenly ______ an attack on Russia.
①
launched
②
exerted
③
developed
④
created
【单选题】
He said that everyone should turn their backs _____ a craving for fame and prestige.
①
for
②
down
③
up
④
on
【单选题】
The subjugation of the western Hemisphere______ his will…
①
to
②
in
③
according to
④
against
【单选题】
We shall ______ all our friends and allies in every part of the world to take the same course and pursue it.
①
appeal to
②
appeal for
③
appeal with
④
appeal of
【单选题】
He gambled ______ being able to buy a ticket at the last minute.
①
about
②
on
③
in
④
with
【单选题】
The big shot ______ several government officials in the past years.
①
buy out
②
buy up
③
buy off
④
buy down