企业在计算最低租赁付款的现值时，不能取得出租人租赁内含利率的，应当采用租赁合同规定的率作为折现率。（） - 查题网

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成人高等教育 / 中级会计实务

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企业在计算最低租赁付款的现值时，不能取得出租人租赁内含利率的，应当采用租赁合同规定的率作为折现率。（）

A、正确
B、错误

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中级会计实务

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5、By 1830 the former Spanish and Portuguese colonies had become independent nations. The roughly 20 million of 1 these nations looked 2 to the future. Born in the crisis of the old regime and Iberian Colonialism, many of the leaders of independence 3 the ideals of representative government, careers 4 to talent, freedom of commerce and trade, the 5 to private property, and a belief in the individual as the basis of society. 6 there was a belief that the new nations should be sovereign and independent states, large enough to be economically viable and integrated by a 7 set of laws. On the issue of 8 of religion and the position of the church,9 there was less agreement 10 the leadership. Roman Catholicism had been the state religion and the only one 11 by the Spanish crown. 12 most leaders sought to maintain Catholicism 13 the official religion of the new states, some sought to end the 14 of other faiths. The defense of the Church became a rallying 15 for the conservative forces. The ideals of the early leaders of independence were often egalitarian, valuing equality of everything. Bolivar had received aid from Haiti and had promised in return to abolish slavery in the areas he liberated. By 1854 slavery had been abolished everywhere except Spain’s former colonies. Early promises to end Indian tribute and taxes on people of mixed origin came much tougher because the new nations still needed the revenue such policies contributed . Egalitarian sentiments were often tempered by fears that the mass of the population was unprepared for self-rule and democracy. 1. [A] natives [B] inhabitants [C] peoples [D] individuals 2. [A] confusedly [B] cheerfully [C] worriedly [D] hopefully 3. [A] shared [B] forgot [C] attained [D] rejected 4. [A] related [B] close [C] open [D] devoted 5. [A] access [B] succession [C] right [D] return 6. [A] Presumably [B] Incidentally [C] Obviously [D] Generally 7. [A] unique [B] common [C] particular [D] typical 8. [A] freedom [B] origin [C] impact [D] reform 9. [A] therefore [B] however [C] indeed [D] moreover 10. [A] with [B] about [C] among [D] by 11. [A] allowed [B] preached [C] granted [D] funded 12. [A] Since [B] If [C] Unless [D] While 13. [A] as [B] for [C] under [D] against 14. [A] spread [B] interference [C] exclusion [D] influence 15. [A] support [B] cry [C] plea [D] wish综合英语（二）

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