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企业会计准则规定,已达到预定可使用状态的固定资产,尚未办理决算的,应当按估计价值入账,并计提折旧

发布日期:2020-12-11

企业会计准则规定,已达到预定可使用状态的固定资产,尚未办理决算的,应当按估计价值入账,并计提折旧
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会计继续教育

会计继续教育综合练习一

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Passage1There are two kinds of motive for engaging in any activity: internal and instrumental. If a scientist conducts research because she wants to discover important facts about the world, that's an internal motive, since discovering facts is inherently related to the activity of research. If she conducts research because she wants to achieve scholarly renown, that's an instrumental motive, since the relation between fame and research is not so inherent. Often, people have both for doing things.What mix of motives-internal or instrumental or both-is most conducive to success? You might suppose that a scientist motivated by a desire to discover facts and by a desire to achieve renown will do better work than a scientist motivated by just one of those desires. Surely two motives are better than one. But as we and our colleagues argue in a paper newly published in the Proceedings of the National Academy of Sciences, instrumental motives are not always an asset and can actually be counterproductive to success.We analyzed data drawn from 11,320 cadets in nine entering classes at the United StatesMilitary Academy at West Point, all of whom rated how much each of a set of motives influenced their decision to attend the academy. The motives included things like a desire to get a good job later in life and a desire to be trained as a leader in the United States Army.How did the cadets fare, years later? How did their progress relate to their original motives for attending West Point?We found, unsurprisingly, that the stronger their internal reasons were to attend West Point, the more likely cadets were to graduate and become commissioned officers. Also unsurprisingly, cadets with internal motives did better in the military(as evidenced by early promotion recommendations)than did those without internal motives and were also more likely to stay in the military after their five years of mandatory service.Remarkably, cadets with strong internal and strong instrumental motives for attending West Point performed worse on every measure than did those with strong internal motives but weak instrumental ones. They were less likely to graduate, less outstanding as military officers and less committed to staying in the military.Our study suggests that efforts should be made to structure activities so that instrumental consequences do not become motives. Helping people focus on the meaning and impact of their work, rather than on, say, the financial returns it will bring, may be the best way to improve not only the quality of their work but also their financial success.There is a temptation among educators and instructors to use whatever motivational tools are available to recruit participants or improve performance. If the desire for military excellence and service to country fails to attract all the recruits that the Army needs, then perhaps appeals to "money for college," "career training" or "seeing the world" will do the job. While this strategy may lure more recruits, it may also yield worse soldiers. Similarly, for students uninterested in learning, financial incentives for good attendance or pizza parties for high performance may prompt them to participate, but it may result in less well-educated students.Which of the following is closest in meaning to the underlined word "cadets" in Paragraph 3?

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企业会计准则规定,已达到预定可使用状态的固定资产,尚未办理决算的,应当按估计价值入账,并计提折旧

企业会计准则规定,已达到预定可使用状态的固定资产,尚未办理决算的,应当按估计价值入账,并计提折旧

《企业会计准则——固定资产》第十三条规定,确定固定资产成本时,应当考虑预计弃置费用因素。下列关于弃置费用的说法正确的有( )。

《企业会计准则—固定资产》中没有给出固定资产具体的价值判断标准的原因有()

对于尚未及时办理竣工验收手续,但已达到预定可使用状态的固定资产,及时将在建工程转为固定资产核算。

对于尚未及时办理竣工验收手续,但已达到预定可使用状态的固定资产,及时将在建工程转为固定资产核算。

按照小企业会计准则的规定,已提足折旧的固定资产,不再提折旧;未提足折旧提前报废的固定资产仍然需要计提折旧,直至提足折旧为止。

对于特殊行业的特定固定资产,企业应当根据《企业会计准则第13号——或有事项》,按照()计算确定应计入固定资产成本的金额和相应的预计负债。 

对于特殊行业的特定固定资产,企业应当根据《企业会计准则第13号——或有事项》,按照()计算确定应计入固定资产成本的金额和相应的预计负债。 

依据《企业会计准则第17号——借款费用》,下列为购建固定资产而发生的支出,属于资产支出已经发生的有( )。