【单选题】【消耗次数：1】
下列各项说法中，不正确的是（ ）。
①
事业单位的资产应按取得时的实际成本进行计量
②
事业单位的负债应按合同金额或实际发生额计量
③
事业单位的收入一般按权责发生制确认和计量
④
事业单位的支出一般在实际支付时确认和计量
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相关题目
【多选题】
下列关于企业或事业单位会计计量的说法中正确的有（ ）。
①
事业单位转企改制后，其资产的初始计量仍以历史成本为主，但后续计量需要对相关资产计提减值准备
②
事业单位的资产应当按照取得时的实际成本进行计量
③
在历史成本计量下，资产按照购置时支付的现金或者现金等价物的金额，或者按照购置资产时所付出的对价的公允价值计量
④
企业在对会计要素进行计量时，一般应当采用历史成本，采用重置成本、可变现净值、现值、公允价值计量的，应当保证所确定的会计要素金额能够取得并可靠计量
【单选题】
下列关于事业单位的资产表述中，不正确的是（ ）。
①
事业单位资产账面价值确定后，一般不得自行再调整
②
应收及预付款项按实际发生额计量
③
以支付对价方式取得的资产，应按取得资产时支付的现金或现金等价物的金额，或所付出的非货币性资产的评估价值计量
④
接受捐赠、无偿调入的资产，只能按其公允价值计量
【单选题】
下列关于事业单位会计要素的说法中，不正确的是（ ）。
①
资产是指事业单位占有或者使用的经济资源，包括各种财产、债权和其他权利
②
负债是指事业单位所承担的能以货币计量，需要以资产或者劳务偿还的债务
③
净资产是指事业单位资产扣除负债后的余额
④
收入是指事业单位开展业务及其他活动依法取得的非偿还性资金
【单选题】
下列关于事业单位会计支出的核算说法不正确的是（ ）。
①
事业支出与事业收入相配比，经营支出和经营收入要配比
②
利息支出、捐赠支出等属于其他支出
③
为从事专业业务活动及其辅助活动人员计提的薪酬等计入事业支出
④
对独立核算的经营活动，应当按照企业会计准则单独进行核算，不在经营支出中反映
随机题目
【单选题】
What are the ways of practicing stress?
①
Use gestures
②
Use the voice
③
Use the blackboard
④
All of the above.
【单选题】
Which of the following belong to pronunciation perception practice?
①
using minimal pairs, odd one out
②
Which order, completion
③
Same or different
④
All of the above.
【单选题】
Which of the following is the time when students work as a whole class?
①
When all the students are under the control of the teacher
②
When students work in pairs on an exercise or a task
③
When students work in small groups
④
When students are expected to work on their own at their own speed.
【单选题】
What role does a teacher play in the following activity? While doing a writing task either individually or in groups, the students need to use a particular word they don’t know. So they ask the teacher.
①
Controller
②
Assessor
③
participant
④
Resource-provider.
【单选题】
What role does a teacher play in the following activity? The teacher asks a student a question “Have you ever bought clothes with problems?” If the student doesn’t seem to be ready, the teacher says “for example, a shirt without...” and points to the buttons on his own shirt or jacket.
①
Controller
②
Assessor
③
Organizer
④
Prompter.
【单选题】
What role does a teacher play in the following activity? T: do you have any hobbies? S: yes, I like singing and dancing. T: Uhm, and...? S: I also collect coins. T: Oh, really, how many...have you already...collected?
①
Controller
②
Assessor
③
Organizer
④
Prompter
【单选题】
Which of the following is the advantage of whole class work?
①
It is an ideal way to show materials and do presentations together
②
It allows students to work together rather than under teacher’s guidance.
③
There is always a great chance of different opinions and contributions to the work
④
It is less stressful.
【单选题】
Which of the following is the time when students work in groups?
①
When all the students are under the control of the teacher
②
When students work in pairs on an exercise or a task
③
When students work in small group
④
When students are expected to work on their own at their own speed.
【单选题】
What role does a teacher play in the following activity? The teacher gives students 2 minutes to skim a text, and when time is up, he asks students to stop and answer some questions.
①
Controller
②
Assessor
③
Organizer
④
Prompter
【单选题】
What are the possible roles of a teacher?
①
Controller, assessor
②
Organizer, prompter
③
Participant, resource-provider
④
All of the above.