第14题: [单项选择]Which of the following proverbs best describes the rock stars' way of spending money A. Riches serve a wise man but command a fool. B. Come with the wind, go with the water. C. Saving is getting. D. Good wine sells itself. 参考答案:B 答案解析:[解析] “来如疾风,去如流水”是摇滚歌手花钱的真实写照。
第15题: [单项选择]在资产持有期间,其相应的资产减值准备可以转回的是。 A. 使用寿命不确定的无形资产减值准备 B. 商誉减值准备 C. 建造合同所形成资产计提的减值准备 D. 投资性房地产减值准备 参考答案:C 答案解析:建造合同所形成资产计提的减值准备可以转回并计入当期损益。