多项选择题

正文中引用图表时，要做到（）
A、读者只看图、图解、图例，不读正文，就能理解意图
B、文字描述图表反映的内容
C、图表简洁明了、重点突出
D、图表有序号和标题
E、图表线条清晰、图像清晰

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单项选择题

19世纪后半叶，伟大的歌剧改革家瓦格纳把新的生命引进歌剧舞台，他倾向于用包罗万象的、神奇的歌唱以及丰富的乐队音响来解决歌唱的语言问题和戏剧性问题，同时也注意学习Belcanto在歌唱技法上的科学部分。他是哪国人？（）

A.意大利
B.德国
C.法国
D.奥地利

多项选择题

On 1 April 20X7, Fino Co increased the operating capacity of its plant. On the recommendation of the finance director, Fino Co entered into an agreement to lease the plant from the manufacturer. An initial payment is made on 1 April 20X7 and the present value of the future lease payments at that date is 100,000 per annum, commencing on 1 April 20X8. The rate of interest implicit in the lease is 10%. The lease does not transfer ownership of the plant to Fino Co by the end of the lease term and there is no purchase option available.
The finance director questions why the lease payments cannot be simply charged to profit or loss.
In which TWO of the following situations would charging lease payments to profit or loss be the correct accounting treatment, assuming Fino Co takes advantage of any exemptions available?
A、Ownership is transferred at the end of the lease term.
B、The lease is for less than 12 months.
C、The asset has a low underlying value.
D、The asset has been specially adapted for the use of the lessee.