问题 单项选择题

2007年12月31日,甲公司预计某生产线在未来 4年内每年产生的现金流量净额分别为260万元、 300万元、420万元、550万元,2012年产生的现金流量净额以及该生产线使用寿命结束时处置形成的现金流量净额合计为810万元;假定按照 5%的折现率和相应期间的时间价值系数计算该生产线未来现金流量的现值;该生产线的公允价值减去处置费用后的净额为1 940万元。2007年12月31日计提减值准备前该生产线的账面价值为 2 000万元。已知部分时间价值系数如下:

A.

B.1年

C.2年

D.3年

E.4年

F.5年

G.5%的复利 现值系数

H.0.9524

I.0.9070

J.0.8638

K.0.8227

L.0.7835

答案

参考答案:A

解析:该生产线未来现金流量现值=260× 0.9524+300×0.9070+420×0.8638+550× 0.8227+810×0.7835=1 969.64(万元),而公允价值减去处置费用后的净额=1 940(万元),所以,该生产线可收回金额应为1 969.64万元,应计提减值准备=2 000-1 969.64=30.36(万元)。

阅读理解

Miss Wu is a young teacher of English in China. She loves teaching very much. One day when she was giving an English lesson, she found the headmaster sitting at the back of the classroom. After class, the headmaster told her that he came to her class to find out how much English and how much Chinese she was using. The result was about half English and half Chinese. She was using Chinese when she gave instructions to her students and when she wanted to get feedback (反馈) from her students. The headmaster told her that she should use more English in her class.

Miss Wu made a plan like this:

·talk with an Englishman every Sunday for two hours to learn more English expressions;

·write some English expressions on cards. These cards not only remind her to use English in class, but also help her remember some expressions;

·have a five-minute talk in English with students before class.

She used body language to help her if students could not understand.

One year later, she found she could use English freely in class.

小题1: Miss Wu ______.

A.has a poor memory

B.is a teacher of Chinese

C.loves her job

D.is angry with the headmaster小题2: The headmaster came to Miss Wu’s class to ______.

A.write some English expressions on cards

B.help her improve her English teaching

C.give instructions to the students

D.get feedback from the students小题3:After the headmaster left, Miss Wu realized that she should _____ in her class.

A.use more Chinese

B.use more English

C.use half English and half Chinese

D.use body language小题4: What is the main idea of this passage?

A.Use cards in English teaching

B.Talk with English-speaking people

C.Speak more English in English class

D.Learn more English expressions

选择题