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【单选题】
某企业一台机床由于技术更新等原因决定提前报废。该机床原价 150 万元,已计提折旧 90 万元,已计提减值准备 40 万元,残值变价收入为 10 万元。假定不考 虑其他因素,该企业提前报废机床的相关会计处理不正确的是( )。A.
“固定资产”科目贷方登记 150 万元
B.
“累计折旧”科目借方登记 90 万元
C.
“固定资产减值准备”科目借方登记 40 万元
D.
“资产处置损益”科目借方登记 20 万元
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【单选题】The Mona Lisa, ______ in Italy, is now in the Louvre, a museum in Paris.
A.
who painted
B.
who has painted
C.
which painted
D.
which was painted
【单选题】Right now there is a sale of 19th-century European paintings and sculpture in the museum.
A.
photographs
B.
images
C.
statues
D.
stone paintings
【单选题】The version _______ to be closest to the author’s original now belongs to a national museum in Paris.
A.
was thought
B.
thought
C.
is thought
D.
thinking
【单选题】The version _____ to be closest to the author’s original now belongs to a national museum in Paris.
A.
is thought
B.
thinking
C.
being thought
D.
thought
【单选题】The house _____ Mozart composed “The Magic Flute” is a museum now.
A.
which
B.
when
C.
where
D.
that
【单选题】对下述材料进行相应的热处理时,可改善其切削加工性的方法是
A.
对铸件进行时效处理
B.
对高碳钢进行球化退火处理
C.
对中碳钢进行调质处理
D.
对低碳钢进行过冷处理
【单选题】The house ____ Lu xun used to live in is now a museum.
A.
that
B.
where
C.
which
D.
there
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