第20题: [单项选择]甲企业对一项原值为100万元、已提折旧50万元的固定资产进行改建,发生改建支出65万元,取得变价收入15万元。则改建后该项固定资产的入账价值是( )万元。 A. 100 B. 145 C. 110 D. 150 参考答案:A 答案解析:[解析] 固定资产发生可资本化的后续支出后,企业应将该固定资产的原价、已计提的累计折旧和减值准备转销,将固定资产的账面价值转入在建工程。固定资产发生的可资本化的后续支出,通过“在建工程”科目核算。在固
Dear: 参考答案:[参考范文] From: Xiaoli’s friend To: Xiaoli Date: march, AEth Time :I:00 Message: Dear Xiaoli, I’d like you to go shopping with me tomorrow morning. Let’s meet at the gate of the department store at I:00 a.m. Be sure to get there on time. I will be there waiting for you. Your friend