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【单选题】
甲公司2X15年2月购置了一栋办公楼,预计使用寿命40年,为此,该公司2X15年4月30日发布公告称:经公司董事会审议通过《关于公司固定资产折旧年限会计估计变更的议案》。决定调整公司房屋建筑物的预计使用寿命,从原定的20~30年调整为20~40年。不考虑其他因素。下列关于甲公司对该公告所述折旧年限调整会计处理的表述中,正确的是( )。(2016年注册会计师考试《会计》真题)
A.
对房屋建筑物折旧年限的变更应当作为会计政策变更并进行追溯调整
B.
对房屋建筑物折旧年限变更作为会计估计变更并应当从2X15年1月1日起开始未来适用
C.
对2X15年2月新购置的办公楼按照新的会计估计40年折旧不属于会计估计变更
D.
对因2X15年2月新购置办公楼折旧年限的确定导致对原有房屋建筑物折旧年限的变更作为重大会计差错进行追溯重述
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【单选题】听力原文:W: Good Morning, Dr. Sherman Alexie. Let's talk about your life. Where do you come from? M: I come from the Raze, an Indian reservation. I grew up there, lived there until 18. I lived on and off ...
A.
He could bring unfinished work home.
B.
He might have time to pursue his interests.
C.
He might do some evening teaching.
D.
He could invest more emotion in his family.
【单选题】听力原文:W: Good morning, Doctor Sherman Alexie. Let's talk about your life, where you come from? M: I come from the Rez, an Indian reservation. I grew up there, lived there until 18. I lived on and off t...
A.
He might do some evening teaching.
B.
He could bring unfinished work home.
C.
He might have time to pursue his interests.
D.
He could invest more emotion in his family.
【单选题】浸油石墨石棉填料适用于输送()油品及易漏油品的密封。
A.
较重
B.
较轻
C.
含杂质
D.
粘稠
【简答题】用所给词的正确形式填空。 1. I will go (shop) with my parents this Friday. 2. They want (buy)something for their teacher. 3. Let's (talk) about shopping list. 4. Jim has two ...
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A.
B.
【单选题】数控车床的外圆车刀通过( )安装在转塔刀盘上。
A.
刀柄套
B.
定位环
C.
刀柄座
D.
定位套
【单选题】听力原文:W: Good morning, Doctor Sherman Aleksey. Let's talk about your life, where do you come from? M: I come from the Raze, an Indian reservation. I grew up there, lived there until 18. I lived on and ...
A.
He could bring unfinished work home.
B.
He might have time to pursue his interests.
C.
He might do some evening teaching.
D.
He could invest more emotion in his family
【简答题】用所给单词的正确形式填空。 1. Let's _______ (look) inside the window. 2. May I help you _______ (take) a picture? 3. It's about five hundred _______ (year) old. 4. The people are _______ (quiet). They sit _______ ...
【简答题】根据图片补全对话。 A: Hi, Jim. Sit 1______, please. B: Thank you. A: Well, it 2______ 3______ 4______ our talk show. Now. let's talk about your weekend. 5______ 6______ your weekend? B: It was great. A: How 7_...
【简答题】Let's talk about 8 , rather than discount.
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