A企业2002年12月购入一项固定资产，原价为500万元，采用年限平均_爱下问搜题

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问题单项选择题

A企业2002年12月购入一项固定资产，原价为500万元，采用年限平均法计提折旧，使用寿命为10年，预计净残值为零，2007年1月该企业对该项固定资产的某一主要部件进行更换，发生支出合计250万元，符合固定资产确认条件，被更换的部件的原价为 200万元。则对该项固定资产进行更换后的原价为( )万元。

A．750

B．550

C．120

D．430

答案

参考答案：D

解析：对该项固定资产进行更换前的账面价值=500-500/10×4=300(万元)加上：发生的后续支出：250万元减去：被更换部件的账面价值=200-200/10×4=120(万元)对该项固定资产进行更换后的原价=300＋250-120=430(万元)

完形填空

阅读下面短文，掌握其大意，然后从各题所给的A、B、C、D四个选项中，选出最佳选项。
I had a very special teacher in high school many years ago and suddenly her husband died of a heart attack. One day, about a week after her husband’s      , the teacher said, “Before class is over, I would like to share with all of you a (n)        in life that is unrelated to this class, but I feel it is very       .”
“Each of us is put here on        to learn, share, love and appreciate. None of us knows when this fantastic        will end. It can be        at any moment. Perhaps we must make the most out of every single       .” Her eyes beginning to       , she went on, “So I would like you all to make me a(n)       . From now on, on your way, find something beautiful to       . It doesn’t have to be something you see—it could be a sweet smell or it could be the sound of the      leaves. Please look for these things, and cherish (珍视) them.”
The class was completely quiet. We all        our books and got out of the classroom       . That afternoon, I noticed more things on my way home from        than I had that whole term. Every once in a while, I think of that teacher and        what she had said, and I try to appreciate all of those things that        we all ignore.
Take notice of something special you see on your lunch hour today.     on the beach at sunset. Stop off on the way home tonight to        an ice cream. For as we get       , it is not the things we did that we often feel       , but the things we didn’t do.

A．turned over

问答题简答题

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