问题 阅读理解

阅读理解。

     Edison often said, "I will discover what the world needs, then I will try to invent it." It is true that he did

more than any other man of his time in inventing things. He made more than one thousand inventions in his life

and all these have changed our way of living. Edison was one of the greatest inventors in the world. When

Edison died in 1931, someone said people should turn off all the lights in their homes, streets and factories for

several minutes in honour of this great man. Of course it was impossible to do so. And this shows what

Edison's inventions mean to people's life.

1. All the things Edision invented were _________ people needed at that time.

A. what

B. that

C. then

D. which

2. Edison _________ in inventing new things.

A. took all his time

B. paid all his money

C. spent his most time

D. spent his most money

3. Edison had _________ inventions in all his life.

A. thousands of

B. over one thousand

C. only one thousand

D. less than a thousand

4. Edison was dead for nearly _________ years.

A. fifty

B. severity-six

C. sixty

D. eighty

5. It was _________ to turn off all the lights in honour of the greatest inventor.

A. possible

B. not true

C. nice

D. important

答案

1-5     ACBDB

不定项选择

发生的有关固定资产业务如下:

(1)2010年12月20日,甲公司向乙公司一次购进三台不同型号且具有不同生产能力的A设备、B设备和C设备,共支付价款4000万元,增值税税额为680万元,包装费及运输费30万元,另支付A设备安装费18万元,B、C设备不需要安装,同时,支付购置合同签订、差旅费等相关费用2万元,全疗款项已由银行存款支付。

(2)2010年12月28日三台设备均达到预定可使用状态,三台设备的公允价值分别为2000万元、1800万元和1200万元。该公司按每台设备公允价值的比例对支付的价款进行分配,并分别确定其入账价值。

(3)三台设备预计的使用年限均为5年,预计净残值率为2%,使用双倍余额递减法计提折旧。

(4)2011年3月份,支付A设备、B设备和C设备日常维修费用分别为1.2万元,0.5万元和0.3万元。

(5)2011年12月31日,对固定资产进行减值测试,发现B设备实际运行效率和生产能力验证以完全达到预计的状况,存在减值迹象,其预计可收回金额低于账面价值的差额为120万元,其他各项固定资产未发生减值迹象。

要求:

根据上述资料,不考虑其他因素,分析回答下列第56—61小题。

根据资料(1)、(2),下列各项中,计算结果正确的事()

A.A设备的入账价值为1612万元 

B.B设备的入账价值为1450.8万元 

C.C设备的入账价值为967.2万元 

D.A设备分配购进固定资产总价款的比例为40%

问答题 简答题