问题
单项选择题
假设某高科技企业2000年购置了一台光学设备原价20万元，历年的累计折旧为9万元。现由于科学技术的进步，这台光学设备已完全过时，增丧失了使用价值。在这种情况下，该光学设备的账面价值为11万元称为（）。
A．机会成本
B．重置成本
C．历史成本
D．沉没成本
答案
参考答案：D
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假设某高科技企业2000年购置了一台光学设备原价20万元，历年的累计折旧为9万元。现由于科学技术的进步，这台光学设备已完全过时，增丧失了使用价值。在这种情况下，该光学设备的账面价值为11万元称为（）。
A．机会成本
B．重置成本
C．历史成本
D．沉没成本
参考答案：D
| 完形填空。 | ||||
| One day Daddy and I went out for a walk. On the way we 1 a lot of people. We went up and 2 a look. Oh, dear! 3 did we see? There 4 a donkey (驴) in the middle of the road. It would not move. The cars and buses could not get past. Then a policeman came." 5 donkey is this?" he asked. "It's mine," said a farmer, "but I 6 move it." The policeman and the farmer did 7 best to move the donkey, but it would not move. We laughed, but the 8 of the cars and the buses were worried. "We can't move the donkey," the farmer and the policeman said. "What shall we do?" "Give a carrot 9 him," my father said. "What a good idea!" said the farmer. Soon he found a carrot and showed it to the donkey. When the donkey saw a carrot, it jumped up and walked after the farmer. 10 the cars and buses could get past at last. How interesting! | ||||
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