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【单选题】
长期待摊费用，是指金融企业已经支出，但摊销期限在1年以上（不含1年）的各项费用，对此，下列哪种说法不正确（）。A.
长期待摊费用应当单独核算，在费用项目的受益期限内分期平均摊销
B.
租入固定资产改良支出应当在租赁期限与租赁资产尚可使用年限两者孰短的期限内平均摊销
C.
其他长期待摊费用应当在受益期内平均摊销
D.
项目支出的长期待摊费用，金额不大的，可在受益期内提前摊销
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【简答题】A freight forwarder is also called（ ）．
【简答题】A freight forwarder is also called（ ）．
【简答题】In a database, columns are also called ________, rows are also called ________
【单选题】Paifang, also called pailou is an archway usually made of wood and stone, well painted and with glazed tiles sometimes, and it has many different functions except for ____________.
A.
commemorating historical event
B.
commending the persons with a high moral quality
C.
celebrating the important festival
D.
honoring the persons with the remarkable achievements
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