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target='_self'>建設(shè)工程教育網(wǎng)</a> > <a href='/zaojia/'>一級造價工程師</a> > <a href='/zaojia/stzx/'>試題中心</a> > <a href='/zaojia/moniti/'>模擬試題</a></div>  <div id="a0lmosil" class="layout clearfix">  <div id="a0lmosil" class="main-left clearfix">  <a href="http://m.accreditedmedicalassistantprograms.com/zaojia/project/" target="_blank" title="2025年一級造價工程師招生方案"><img src="/upload/resources/image/2024/10/19/596217.png" alt="2025年一級造價工程師招生方案" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>下列關(guān)于資產(chǎn)價值的確定，說法正確的是（　）</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-02-13 09:25</span> <span id="a0lmosil" class="source">來源：<a href="http://m.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p> 　　下列關(guān)于資產(chǎn)價值的確定，說法正確的是（　　）。 </p> <p> 　　A、開辦費從企業(yè)生產(chǎn)經(jīng)營月份的次月起，按照不短于5年的期限平均攤?cè)牍芾碣M用中 </p> <p> 　　B、開辦費從企業(yè)生產(chǎn)經(jīng)營月份的次月起，按照不短于5年的期限平均攤?cè)霠I業(yè)費用中 </p> <p> 　　C、租入固定資產(chǎn)改良及大修理支出，計入固定資產(chǎn)價值 </p> <p> 　　D、租入固定資產(chǎn)改良及大修理支出應(yīng)當(dāng)在其壽命期內(nèi)分期平均攤銷 </p><script type="text/javascript"> function display(id){ var traget=document.getElementById(id); if(traget.style.display=="none"){ traget.style.display=""; }else{ traget.style.display="none"; } } </script> <p> 　　<input onclick="display('menu')" value="查看/隱藏答案" type="button" /> </p> <form> </form> <div style="display:none" id="menu"> <p> 　　【正確答案】 A </p> <p> 　　【答案解析】本題考查的是新增資產(chǎn)價值的確定。對租入固定資產(chǎn)的大修理支出，不構(gòu)成固定資產(chǎn)價值，其會計處理與自有固定資產(chǎn)的大修理支出無區(qū)別。對租入固定資產(chǎn)實施改良，因有助于提高固定資產(chǎn)的效用和功能，應(yīng)當(dāng)另外確認為一項資產(chǎn)。由于租入固定資產(chǎn)的所有權(quán)不屬于租入企業(yè)，不宜增加租入固定資產(chǎn)的價值而作為其他資產(chǎn)處理。租入固定資產(chǎn)改良及大修理支出應(yīng)當(dāng)在租賃期內(nèi)分期平均攤銷。參見教材P293。 </p> </div> <p>　　2019年一級造價工程師備考已經(jīng)開始，建設(shè)工程教育網(wǎng)每日一練在線測試系統(tǒng)全面上線，登錄后即可進行免費測試，如有疑問可以到答疑板與專家進行交流，24小時之內(nèi)即可得到滿意答復(fù)。歡迎大家積極參與！以上就是今天的一級造價工程師工程計價科目的每日一練習(xí)題，你做對了嗎？</p> <div id="a0lmosil" class="editor"> <p align="right"> <strong>建設(shè)工程教育網(wǎng)原創(chuàng)·轉(zhuǎn)載請注明出處</strong> </p> </div> <div id="a0lmosil" class="editor" style="display: none;"><a href="http://m.accreditedmedicalassistantprograms.com/jiucuo/" target="_blank" class="jc-an fl">糾錯</a><span id="a0lmosil" class="fl">責(zé)任編輯：bighouse</span></div> <div style="text-align: right;" id="ycFoot"></div> </div> </div>   <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" 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