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关于新增固定资产价值的确定,下列说法中正确的有(  )

A.  新增固定资产价值是以独立发挥生产能力的单项工程为对象计算的

B.  分期分批交付的工程,应在最后一期(批)交付时一次性计算新增固定资产价值

C.  凡购置的达到固定资产标准不需安装的设备,应计入新增固定资产价值

D.  运输设备等固定资产,仅计算采购成本,不计分摊的“待摊投资”

E.   建设单位管理费按建筑工程、安装工程以及不需安装设备价值总额按比例分摊

A.5pt;font-family:宋体;mso-bidi-font-family:Calibri'>关于新增固定资产价值的确定,下列说法中正确的有B.5pt;font-family:宋体;mso-hansi-font-family:
Calibri;mso-bidi-font-family:Calibri'>C.D.5pt;
font-family:宋体;mso-bidi-font-family:Calibri'>新增固定资产价值是以独立发挥生产能力的单项工程为对象计算的E.5pt;font-family:宋体;mso-hansi-font-family:
Calibri;mso-bidi-font-family:Calibri'>F.G.5pt;
font-family:宋体;mso-bidi-font-family:Calibri'>分期分批交付的工程,应在最后一期(批)交付时一次性计算新增固定资产价值H.5pt;font-family:宋体;mso-hansi-font-family:
Calibri;mso-bidi-font-family:Calibri'>I.J.5pt;
font-family:宋体;mso-bidi-font-family:Calibri'>凡购置的达到固定资产标准不需安装的设备,应计入新增固定资产价值K.5pt;font-family:宋体;mso-hansi-font-family:
Calibri;mso-bidi-font-family:Calibri'>L.M.5pt;
font-family:宋体;mso-bidi-font-family:Calibri'>运输设备等固定资产,仅计算采购成本,不计分摊的“待摊投资”N.5pt;font-family:宋体;mso-hansi-font-family:
Calibri;mso-bidi-font-family:Calibri'>
O.P.5pt;
font-family:宋体;mso-bidi-font-family:Calibri'>建设单位管理费按建筑工程、安装工程以及不需安装设备价值总额按比例分摊Q.5pt;font-family:宋体;mso-hansi-font-family:
Calibri;mso-bidi-font-family:Calibri'>

【参考答案】

【】ADE

【解析】B错,分期分批交付生产或使用的工程,应分期分批计算新增固定资产价值;C错,凡购置的达到固定资产标准不需要安装的设备,应该交付使用后计入新增固定资产价值。详见教材 p299

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