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【单选题】
甲公司2016年2月10日出售设备一台给其拥有80% 股份的被投资企业A公司，该设备成本70万元，售价100万元，增值税17万元，另付运输安装费3万元，A公司已付款且该设备当月投入使用，预计使用5年，净残值为0，采用年限平均法计提折旧。甲公司2016年末编制合并报表时，下列有关固定资产折旧抵消分录中正确的是() 。A.
借：固定资产——累计折旧 5 贷： 管理费用 5
B.
借：固定资产——累计折旧 20 贷： 管理费用 20
C.
借：固定资产——累计折旧 8.33 贷：管理费用 8.33
D.
借：固定资产—— 累计折旧 7.83 贷：管理费用 7.83
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举一反三
【单选题】If over a period of time, the oi1 film partially disappears, so that dry areas are formed on the cylinder wall, these areas and the piston surfaces will by frictional interaction, become finely scuffe...
A.
micro-seizure
B.
sticking
C.
scratched
D.
breakage/collapse
【单选题】If the compression rings on a diesel engine piston become stuck in the ring groove, the cause may be due to ______________.
A.
excessive ring action
B.
excessive ring temperature
C.
improper ring rotation
D.
excessive ring face wear
【单选题】If the piston ring gap remains insufficient when installing new rings, youshould（）
A.
install oversized rings
B.
hone the cylinder liner to allow ring installation
C.
compress the rings tighter with a compressing tool
D.
file the ends of the rings
【单选题】If due to thick and hard deposits of carbon, the piston rings cannot move freely in their grooves, dark areas will often appear on the upper part of the cylinder wall (may not be the risible at port i...
A.
micro-seizure
B.
sticking
C.
scratched
D.
breakage / collapse
【单选题】If the piston groove drain holes for the oil control rings become clogged, which of the following is likely to occur?
A.
The oil control rings will seal improperly and wear rapidly
B.
The piston will overheat due to insufficient lubrication
C.
Excessive oil will remain on the cylinder wall
D.
Light brown smoke will emanate from the engine exhaust
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