华山主峰突发8-9级大风 200人深夜滞留山顶(图)

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2018-07-19

中级会计职称万题库《会计实务》每日一练(6.7) #标题分割#

中级会计职称万题库《会计实务》每日一练(6.7)

Atlastweekend"sopeningceremonyfortheHaidianDistrictSchoolHockeyLeague"sseason,SongandYingencouragedyoungsterstotakeupthesport."IcanimaginethatmoreandmorestudentshavepickeduphockeyinBeijing.Let"senjoythepassionandjoyofthesportaltogether...andIexpecttoseesomeofyouontheiceatthe2022WinterOlympics,"saidSong,whoisplayingcollegehockeyatCornellUniversityinIthaca,NewYork,inanticipationofchallengingforaspotintheNHL.Ying,whoseseasonwrappedupwhenRedStarwasknockedoutoftheKHLplayoffsthreeweeksago,saidthekeytograduatingfromjuniorhockeytotheproranksisperseverance."Therewillbealotofchallengesanddistractions,suchasaheavystudyload,theemphasisonacademicexcellenceinChinaandmaybeotherhobbies,"saidthe18-year-oldYing."Butonceyougetintothesportyouwillbeaddictedtoit.Myadviceistokeepworkingatitwheneveryoucanandtostickwithitnomatterwhathappens."Theschoolleague"snewseason,whichrunsthroughApril,involves40teamsandmorethan520primaryandsecondaryplayerscompetinginthreeagegroups.Althoughstillontheperipheryofnationalpopularity,hockeyisgrowingbyleapsandboundsinBeijing,asevidencedbythenumberofamateurclubsinthecapital.AccordingtotheBeijingHockeyAssociation,130teamsencompassingfivedifferentagegroupstooktotheiceduringtheBeijingMinorHockeyLeague"s2016-17season,whichwrappeduplastweek.That"sahugeincreasefromtheBMHL"sdebutseasonin2008,whenonlyfourteamscompeted.Morethan3,000juniorplayershaveregisteredwiththeassociationtotakepartinweeklyafter-schoolpracticesessionsandleaguecompetitions,saidSuJun,deputydirectoroftheyouthdepartmentofBeijingSportsBureau.Toprovidemoreadvancedtrainingandaccessiblefacilitiesforyoungplayers,WukesongArena,aBeijing2022venue,hassignedapartnershipwiththeHaidiandistricteducationcommissiontobecomeanextracurricularphysicaleducationbase.Thearena,whichhostsRedStarhomegames,willopenitsrinkforstudenttrainingsessions,offerfreeticketsforstudentstoattendgamesandwillorganizeprogramstohelptrainPEteachers.sunxiaochen@chinadaily.com.cn

华山主峰突发8-9级大风 200人深夜滞留山顶(图)

扫描/长按二维码获取名师备考指导扫描/长按二维码做题\听直播课  点击查看:  【判断题】公允价值模式计量的投资性房地产账面价值大于可收回金额的差额应计提减值准备。

(  )  【正确答案】错  【答案解析】  公允价值计量的投资性房地产不计提减值准备。  【单项选择题】甲公司原自用办公楼的账面价值为4500万元,其中原值6500万元,已提折旧1200万元,已提减值准备为800万元。

甲公司将该办公楼对外出租并采用成本模式进行后续计量,则转换日投资性房地产科目的金额为(  )万元。

          【正确答案】B  【答案解析】  投资性房地产科目的金额为固定资产的账面原值,即6500万元,选项B正确。  附相关会计分录:  借:投资性房地产                  6500  累计折旧                    1200  固定资产减值准备                800  贷:固定资产                    6500  投资性房地产累计折旧(摊销)          1200  投资性房地产减值准备              800  【单项选择题】某企业对投资性房地产采用成本模式进行后续计量。2017年1月1日,该企业将一项投资性房地产转换为自用房地产(固定资产)。该投资性房地产的账面原价为3000万元,已提折旧为300万元,已计提的减值准备为100万元。该投资性房地产在转换日的公允价值为1800万元。转换日固定资产的账面价值为(  )万元。          【正确答案】D  【答案解析】  在成本模式下,将投资性房地产转换为自用房地产,应按账面价值结转,所以转换日固定资产的账面价值为2600万元(3000-300-100)。扫描/长按二维码帮助会计师考试通关。