问题 选择题

盛夏天气炎热,小明将水放入冰箱里,过一段时间,他将水拿出来,发现水结冰了,那么水结冰以后不变的物理量是(  )

A.体积

B.质量

C.密度

D.以上都不变

答案

盛夏天气炎热,水的开始温度为室温,放入冰箱一段时间后,温度要降低很多,结冰后,体积会变大,而所含物质的多少没有变化,所以质量不变,密度变小.故ABD不符合题意;

故选B.

阅读理解

In today’s throwaway society,dealing with the city’s growing mountain of waste is an increasing challenge for the city council (市议会).

Recently,Edinburgh is faced with the problem of disposing of (处理) about 250,000 million tons of waste a year.Despite different ways to dispose of much of it in a green manner—largely through encouraging recycling—its aging facilities such as the Powderhall landfill do not have the ability to deal with it.

The European Union (EU) has issued a new policy,regulating how such mountains of waste are to be disposed of.The five councils (Edinburgh,East Lothian,West Lothian,Midlothian and Borders) face fines around £18 million a year from 2013 if they don’t increase recycling levels and rely less on landfill.With this in mind,the councils got together with the idea of building a large incinerator plant (垃圾焚烧厂) to burn half of the waste produced in their districts.But this plan fell apart after the change of target levels by a new UK government waste policy which required that no more than 25% of the city’s waste should be disposed of in this way by 2025.

After the plan was abandoned,a private company which already transported millions of tons of the city’s waste by train to a landfill site near Dunbar,offered an

alternative solution when it suggested opening a huge waste site near Portobello.

Since Powderhall is supposed to close in 2015,it seemed necessary for the members of the Edinburgh Council to accept the suggestion.But soon they turned it down—after 700 local objections reached them—because it would have meant hundreds of lorries a day making loud noise through heavily populated areas.

That still leaves the council with a problem.By 2013,only 50% of 1995 levels of waste will be allowed to be sent to landfill.Even if recycling targets are met,there will still be a large amount of rubbish to be burnt up.Due to this,Edinburgh and Midlothian councils have now decided to work together to build an incinerator plant as time to find a solution is fast running out.(2011·湖北,C)

小题1:The main way of handling waste in a green manner in Edinburgh is ________.

A.recycling

B.restoring

C.burying

D.burning小题2:The five councils worked out a plan to build an incinerator plant to ________.

A.reduce the cost of burying waste

B.meet the EU requirements

C.speed up waste recycling

D.replace landfill sites小题3:The city council of Edinburgh rejected the suggestion to open a huge landfill site near Portobello because ________.

A.it came from a private company

B.the council was not interested in it

C.it was not supported by EU

D.the local people were against it小题4:What is the final decision of Edinburgh and Midlothian councils?

A.To open a new landfill nearby.

B.To close the Powderhall landfill in 2015.

C.To set up a plant for burning waste.

D.To persuade people to reduce their waste.

问答题

星光公司系在境内上市的公司,其经营多种业务,主要经营机械设备零部件的制造、组装和销售业务,并经营一家宾馆。星光公司拥有三个资产组,甲、乙、丙,总部资产为一栋办公大楼。由于市场上出现了技术性能更好的同类机械设备,致使星光公司生产的机械设备的销量较以前年度降低了45%。为此,星光公司于20×7年12月31日进行减值测试。其他有关资料如下:
(1)资产组甲的相关资产由两台生产设备(X和Y)和厂房构成。X、Y设备的账面原价分别为8000万元、9000万元和5000万元,累计折旧分别为4500万元、5000万元和1200万元,以前期间未发生减值。两台设备和厂房的平均预计使用寿命为10年,采用直线法计提折旧。
假定:资产组甲的相关资产的预计未来现金流量现值为8000万元,公允价值减去处置费用后的净额为9000万元,其中,X设备的公允价值减处置费用后的净额为3200万元,Y设备无法合理预计其公允价值和未来现金流量现值。
(2)资产组乙的相关资产由两条专用生产线设备(M、Z)和一项专利权构成。M、Z生产线的账面原价分别为5000万元、6000万元,累计折旧分别为1000万元、1500万元,专利权的成本为4000万元,累计摊销为1500万元,以前期间未发生减值。两条专用生产线设备和专利权的平均预计使用寿命为15年,采用直线法计提折旧和摊销。
假定:资产组乙的相关资产的预计未来现金流量现值为16000万元,无法合理预计两条专用生产线和专利权公允价值以及未来现金流量现值。
(3)资产组丙的相关资产为一栋宾馆大楼,其原价为15000万元,累计折旧为3000万元,预计使用年限为20年,以前期间未发生减值。
该大楼的预计未来现金流量现值为14000万元,其公允价值减处置费用的金额为13000万元。
(4)总部大楼的账面原价为15000万元,累计折旧为2000万元,预计使用年限为20年,以前期间未发生减值。
(5)星光公司于20×6年1月1日,以1200万元的价格购买了甲公司60%的股权,购买日,被购买企业的可辨认净资产公允价值为1500万元,产生商誉300万元。至20×7年 12月31日,甲公司包括三个资产组和总部办公楼在内的最小资产组组合的未来现金流量现值为38410万元。
假定:总部资产可以分摊至各个资产组;不考虑所得税的影响和其他因素的影响。
要求:

编制相关资产减值的会计分录。