问题 单项选择题

西岐公司2013年3月15日购入一台不需要安装设备并投入生产车间使用,取得的增值税专用发票上注明的设备价款50000元,增值税8500元。西岐公司采用年限平均法计提折旧,该设备预计使用10年,预计净残值率为4%,2014年3月25日,西岐公司将该设备出售给东方公司,开具的增值税专用发票上注明的设备价款41000元,增值税6970元。假设增值税不计入该设备价值,再无其他税费,也无减值准备。 2014年3月25日,将该设备转入清理时应贷记“固定资产”科目()元。

A.58500

B.50000

C.45200

D.41000

答案

参考答案:B

选择题
阅读理解

Rachael lives in Wisconsin and has lived there all her life. She is just an average girl; at first when you are around her, she seems to be very shy. If you get to know her, she’ll start to open up but always keep things to herself.

Sports are something that keeps her going, a way to release stress. Usually, you will see Rachael out with friends or just sitting down reading a good book. She takes pride in the fact that she can read a whole book in one day, and that she still doesn’t consider herself a bookworm.

Some people call Rachael strange because of things she does. She’s learned to disregard what other people think because she just doesn’t care any more. She likes to surround herself with people like her so it makes he feel like she is the less strange one in most situations.

Rachael wants to be two completely different people in her life. A communication journalist for one, she has always wanted to be that person. The second possible career would be lawyer. It’s a huge goal, and one day you’ll see her doing something she loves.

Influenced by her parents, Rachael enjoys listening to all kinds of music. Rarely, if ever, do you see her without some sort of music. Every morning you can see Rachael in her bathroom getting ready for school with her player at maximum volume(音量).Her parents always get mad at her about that, but she can’t hear them anyway over the music. They don’t know that she uses their surround sound stereo when they aren’t at home!

小题1: Rachael likes to be with people like her because_______.

A.she only wants to make friends with the people like her

B.many people think she is strange and don’t like to be with her

C.she knows there are many other people who are also strange

D.it makes her feel like she is not so strange as people think小题2: The underlined word “disregard” in the third paragraph probably means “_______”.

A.ignore

B.realize

C.accept

D.mind小题3:Rachael’s parents don’t like their children to _______.

A.be late for school

B.use their surround sound stereo

C.listen to the music in the bathroom

D.play music to loudly小题4:It can be inferred from the passage that______.

A.Rachael likes to be different from others

B.Rachael never reads books carefully

C.Rachael will be a lawyer in the future

D.Rachael’s parents also like music小题5:The passage mentions the following about Rachael EXCEPT her_______.

A.hobby

B.personality

C.ideal jobs

D.appearance