第3题: [单项选择]采用成本模式进行后续计量的投资性房地产，按月计提折旧应借记的会计科目是( )。 A. 其他业务成本 B. 营业外支出 C. 投资收益 D. 主营业务成本 参考答案:A 答案解析:[解析] 采用成本模式进行后续计量的投资性房地产，按月计提折旧时，应借记“其他业务成本”等科目，贷记“投资性房地产累计折旧”科目。
第32题: [简答题]Part 1Gift
When do you usually give a present
When do Chinese people usually give a present
Is it difficult to give a present
Have you ever made a gift by yourself to somebody
Do you think it is necessary to give expensive gifts
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