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【单选题】
Why does the author discuss the elevator in paragraph 4?A.
To illustrate an important use of cast iron technology
B.
To compare the elevator with the office building
C.
To explain why early elevators were dangerous
D.
To show how an innovation contributed to architecture
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【单选题】某企业接受投资者投入设备一台，该设备需要安装。双方在协议中约定的价值为500,000元(目前没有可靠证据证明这个价格是公允的)，设备的公允价值为450,000元。安装过程中领用生产用材料一批，实际成本为4,000元;领用自产的产成品一批，实际成本为10,000元，售价为24,000元，该产品为应税消费品，消费税税率10%。本企业为一般纳税人，适用的增值税税率为17%，在不考虑所得税的情况下，安装完...
A.
471,160
B.
521,160
C.
545,160
D.
495,160
【单选题】Why is this commodity important to her? For her hobby
A.
For her work
B.
For her hobby
【单选题】Fishing is his favorite hobby, and _____. [ ]
A.
he'd like to collect coins as well
B.
he feels like collecting coins, too
C.
to collect coins is also his hobby
D.
collecting coins also gives him great pleasure
【单选题】某外商投资企业接收捐赠不需要安装的设备一台，确定的入账价值为500000元，设备交付生产车间使用，该企业适用的所得税税率为33%。则在接受捐赠时，应编制的会计分录为( )
A.
借：固定资产 500000 贷：待转资产价值 335000 递延税款 165000
B.
借：待转资产价值 500000 贷：资本公积——接收捐赠非现金资产准备 335000 递延税款 16500
C.
借：固定资产 500000 贷：待转资产价值 500000
D.
借：固定资产 500000 贷：资本公积——其他资本公积 500000
【简答题】施工企业对建筑材料、构件和建筑物进行一般鉴定、检查所发生的费用及技术革新的研究试验费属于( )。
【单选题】Fishing is his favourite hobby and____________ . [ ]
A.
he'd like to collect coins as well
B.
he feels the collecting coins, too
C.
to collect coins is also his hobby
D.
collecting coins also gives him great pleasure
【单选题】Fishing is his favorite hobby, and _____.
A.
he’d like to collect coins as well
B.
he feels like collecting coins, too
C.
to collect coins is also his hobby
D.
collecting coins also pleases him
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