【判断题】【消耗次数:1】
按使用年限法计提的固定资产折旧费属于变动成本。(  )
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【判断题】 不论采用什么方法提折旧,固定资产折旧费一定属于固定成本。()
①  正确
②  错误
【单选题】 关于固定资产折旧费的分配,下列说法错误的是( )。
①  销售部门应提的折旧费,应计入“销售费用”科目中
②  生产车间应提的折旧费,应计入“制造费用”科目中
③  行政管理部门应提的折旧费,应计入“管理费用”科目中
④  租出固定资产应提的折旧费,应计入“管理费用”科目中
【单选题】 高等学校应当按月对固定资产计提折旧(文物文化资产除外),在固定资产的预计使用寿命内系统地分摊固定资产的成本。高等学校一般应当采用(  )计提固定资产折旧。
①  年数总和法
②  年限平均法
③  双倍余额递减法
④  工作量法
【判断题】 固定资产折旧费是产品成本的组成部分,应该全部计入产品成本。( )
①  正确
②  错误
【判断题】 固定资产折旧费是产品成本的组成部分,应该全部计入产品成本。( )
①  正确
②  错误
【判断题】 固定资产折旧费是产品成本的组成部分,应该全部计入产品成本。( )
①  正确
②  错误
【判断题】 彩票机构固定资产的应折旧金额为其成本,计提固定资产折旧要减去预计净残值。(  )
① 
② 
【多选题】 辅助生产车间发生的固定资产折旧费,可能借记的账户有( )。
①  “制造费用”
②  “辅助生产成本”
③  “基本生产成本”
④  “管理费用”
【多选题】 辅助生产车间发生的固定资产折旧费,可能借记的账户有( )。
①  “制造费用”
②  “辅助生产成本”
③  “基本生产成本”
④  “管理费用”
【多选题】 辅助生产车间发生的固定资产折旧费,可能借记的账户有
①  制造费用
②  辅助生产成本
③  基本生产成本
④  管理费用
⑤  在建工程
随机题目
【判断题】 答题说明:句子没有语法错误请选择“正确”,有语法错误请选择“错误”At the early nineteen century, people did not use stamps.
①  正确
②  错误
【判断题】 答题说明:句子没有语法错误请选择“正确”,有语法错误请选择“错误”There is a various of programs that one can see on every channel.
①  正确
②  错误
【多选题】 On May 6, 1840, post offices___________ England began to sell stamps.
①  above
②  throughout
③  all over
④  across
【单选题】 Television is a remarkable_________ !
①  discussion
②  suggestion
③  invention
④  declaration
【单选题】 You can buy things_________ special low prices when department stores have sales.
①  at
②  in
③  on
④  for
【单选题】 阅读理解:阅读下列短文,回答文后问题,选择最佳答案Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important.In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily;but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago,a rich and powerful country cut down its trees to build warships, with which to gain itself an empire.It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒).2. In many places forests slowly disappear because __________.
①  A. many trees have been cut down by man
②  B. new trees are not well looked after
③  C. man has not paid enough attention to planting trees
④  D. all the above
【单选题】 _________ people have a photographic memory.
①  No
②  None
③  Some
④  All
【单选题】 Rowland Hill was the first to_________ a proposal to use stamps.
①  put forward
②  put up
③  put away
④  put on
【单选题】 Why has jogging become so popular? Because jogging is a very_________ exercise.
①  boring
②  disturbing
③  frustrating
④  interesting
【单选题】 Your long-term memory_________ everythingthat you remember.
①  concludes
②  conveys
③  closes
④  contains