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[单选题]
下列各项中，不属于投资性房地产的是
A
自用厂房
B
已出租的房屋建筑物
C
己出租的土地使用权
D
持有并准备增值后转让的土地使用权
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试题答案：
A
答案解释：
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下列事项中，可引起“实收资本”账户发生增减变动的有（）
下列各项中，不属于一般纳税企业存货成本的是（）
某企业收到一张期限为6个月的商业承兑汇票，票面价值为100万元，票面年利率为4%.该票据到期时，企业应收到的金额为（）万元。
企业开出并承兑的商业汇票到期无力支付时，正确的会计处理是将该应付票据（）
利润
记账无误的情况下，银行对账单与企业银行存款日记账同日余额不符的原因是
某公司本年销售甲产品3000万元，根据产品质量保证条款的规定，产品售出一年内，如发生正常质量问题，企业将负责免费修理。根据公司以往经验，如果出现小的质量问题则发生的修理费为销售额的2%，而出现较大的质量问题则发生的修理费为销售额的5%。据预测，本年度售出的产品中有85%不会发生质量问题，有10%将发生较小的质量问题，有5%将发生较大的质量问题。该公司应确认的预计负债金额为（）
什么是固定资产折旧?固定资产折旧的方法有哪些?
下列各项中，属于企业投资性房地产核算范围的是（）
如实反映企业的财务状况和经营成果，做到内容真实、数据准确、资料可靠的会计信息质量特征是
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21.Advertisement can be thought of "as the means of making known in order to buy or sell goods or services" .Advertisement aims to increase people's awareness and arouse interest.It tries to inform and to persuade.The media are all used to spread the message. The press offers a fairly cheap method, and magazines are used to reach special sections of the market.The cinema and commercial radio are useful for local market. Television, although more expensive, can be very effective. Public notices are fairly cheap and more permanent in their power of attraction. Other ways of increasing consumer interest are through exhibitions and trade fairs as well as direct mail advertisement.There can be no doubt that the growth in advertisement is one of the most striking features of the western world in this century.Many businesses such as those handling frozen foods, liquor,tobacco and medicines have been built up largely by advertisement. We might ask whether the cost of advertisement is paid for by the producer or by the customer.Since advertisement forms part of the cost of production, which has to be covered by the selling price, it is clear that it is the customer who pays for advertisement. However, if large scale advertisement leads to increased demand, production costs are reduced, and the customer pays less. It is difficult to measure exactly the influence of advertisement on sales.When the market is growing,advertisement helps to increase demand. When the market is shrinking, advertisement may prevent a bigger fall in sales than would occur without its support. What is clear is that businesses would not pay large sums for advertisement if they were not convinced of its value to them.21.1 Advertisement is often used to _____.A.deceive customersB.increase productionC.arouse suspicionD.push the sale
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