问题 单项选择题

2007年1月1日,B公司以银行存款2 400万元购入一项无形资产。2008年末和2009年末,B公司预计该项无形资产的可收回金额分别为 1 600万元和1 422.4万元。该项无形资产的预计使用年限为10年,采用直线法按月摊销。B公司于每年末对无形资产计提减值准备;计提减值准备后,原预计使用年限不变。假定不考虑其他因素,B公司该项无形资产于2010年应摊销的金额为( )万元。

A.200

B.203.2

C.240

D.1 200

答案

参考答案:A

解析: 2008年12月31日无形资产账面价值 =2 400-2 400÷10×2=1 920(万元),可收回金额为1 600万元,则2008年末应该计提的减值准备=1 920-1600=320(万元);2009年12月31日无形资产账面价值=1 600-1 600÷8=1 400(万元),可收回金额为1 422.4万元,因无形资产的减值准备不能转回,所以账面价值为1 400万元;2010午应摊销金额=1 400÷7=200(万元)。

阅读理解

第三部分:阅读理解(共20小题,每小题2分,满分40分)

阅读下列短文,从每题所给的四个选项( A、B、C、D )中,选出最佳选项,并在答题卡上将该项涂黑。

A Businessman ordered ten goldsmiths to make ten coins each. Each coin was to weigh exactly ten gram of pure gold.

One of the goldsmiths was a bad man.  He decided to cheat.  He made all his coins one gram short. Now the businessman heard that one of them had cheated.  He also  heard that this man had made each of his coins one gram short.

The businessman was a clever person.  He took a certain number of coins from each of the smiths,  weighed them together once only and found their weight to be 540 grams. This was enough for him to find out which one of the goldsmiths had cheated.

1 The word “goldsmith” means        .

A. a person named Smith who sells articles(物品) made of gold

B. a thief who steal gold

C. a worker who makes articles of gold

D. a person who works for the man named Smith

2 The businessman found the cheat by        .

A. looking each man in the eye

B. weighing one coin after another

C. weighing coins

D. asking who hadn't made coins according to his request

3 In order to find the cheat,  the businessman weighed      coins altogether .

A. fifty      B. fifty-four    C. fifth-five        D. sixty

4 Suppose the businessman took one coin from the first smith,  two from the second, 

and ten from the tenth,  he found out that he      goldsmith was the cheat.

A. first      B. sixth       C. ninth                 D. tenth

判断题