问题 单项选择题

对某企业运用加和法进行整体评估,其中该被评估企业递延资产账面净值为54万元,经查该递延资产的构成为:机器设备大修费摊余额34万元,厂房翻修费摊余额20万元。若费用发生时的定基物价指数为120%,评估时的定基物价指数为140%,则该企业递延资产的评估值应为( )。

A.63万元

B.54万元

C.46.29万元

D.0万元

答案

参考答案:D

解析: 本题考核点为递延资产的评估运算。由于设备、厂房等修理费支出已增加了固定资产的价值,故此时若再增加递延资产的评估值,则重复计算了,故此时递延资产的评估值应为0。

阅读理解

To the Editor,

I have been reading your newspaper, the Hometown Gazette, for the past two years, ever since I moved to Smithville. We moved here from New York City, so I am accustomed(习惯的) to reading excellent newspapers such as The New York Times . In fact, we still have the Times delivered on Sundays. The entire family enjoys reading the recipes(食谱) in the magazine, as well as the Styles section.

The Times is great, but the Gazette is another story. I’ve never read an article that doesn’t contain at least three or four spelling or grammatical errors. For instance, in last week’s issue you misspelled the word “secretary”, used a singular verb with a plural noun, and used “it’s” as a possessive (所有格). And that was just in the lead story! In case you never went to elementary school, “it’s” means “it is ”.It’s also a possessive adjective!

It’s a pity that this tiny little hick(乡下) town has only one newspaper, because I’d like to have an alternative(替换物) to the rag you publish. I find it hard to believe your news stories. If you can’t spell correctly. How can you get your facts right?

I’ve been meaning to get this off my chest for some time. Please cancel my subscription(订阅). And buy yourself a dictionary.

Sincerely,

Jane Z, Jones

小题1: Which phrase from the passage shows the writer’s prejudice(偏见)?

A.get this off my chest

B.three or four spelling or grammatical errors

C.tiny little hick town

D.reading the recipes in the magazine小题2:The author’s tone in this passage can best be described as                 

A.happy

B.angry

C.sympathetic(同情的)

D.objective小题3:Which statement of the following is not true according to the passage?

A.The writer once lived in New York City, so he was used to reading the Times.

B.The entire family enjoys reading the Styles section in the mafazine.

C.The writer has long been planning to express his dissatisfaction with the local newspaper

D.It is obvious that the editors of the newspaper are not very careful about their work.

单项选择题