某项设备原值为90000元，预计净残值2700元，预计使用15000/小时，实际使用12000小时，其中第五年实际使用3000/小时，采用工作量法第五年应提折旧( )元。
A．18000
B．17460
C．22500
D．21825
参考答案：B
解析：首先计算出每工作量折旧额，然后乘以当期实际工作量，故选择B (90000-2700)÷15000×3000=17460元
| 完形填空 | ||||
| It is often said that politeness costs nothing.In fact, 1 hearing the phrase "thank you" or "well done" means the same to employees as a modest pay 2 , researchers say. Praise and encouragement also 3 employees more likely to work hard and stay in their j  obs, saving on the cost of finding 4 . A third of 1,000 workers 5 said they did not get thanked at all when they did well, and a(n) 6 third said they were not thanked enough. In both 7 , the employees said they felt 8 , meaning they were less likely to be 9 to their jobs and were more likely to look for employment elsewhere. According to the survey, praising employees has the same 10 as a 1 percent pay rise, and works out much 11 for bosses. Three out of four employees said that regular 12 by their bosses was important to them, 13 only a quarter said they were actually given as much praise 14 they felt they needed.Those doing manual (体力的) jobs were less likely to be given any 15 for doing well. Scottish employees felt 16 undervalued, eight out of ten saying they would like more praise. However, workers in the northeast are less 17 by being buttered up by the boss, as only 69 percent said they felt the 18 to be told "well done" regularly. The research found that words of praise did more than 19 a pleasant place to work-they could 20 increase profits. | ||||
|