问题 单项选择题

甲公司的行政管理部门于2013年12月底增加设备一台,该台设备原值21000元,预计净残值率为5%,预计可使用年限为5年,采用年数总和法计提折旧。2015年年末,该设备出现减值迹象,在对该台设备进行减值测试后,估计其可收回金额为7200元,假设不考虑其他因素,则持有该设备对甲公司2015年度利润总额的影响金额为()元。

A.1830

B.7150

C.6100

D.780

答案

参考答案:B

解析:2014年的折旧额=21000×(1-5%)×5/15=6650(元),2015年的折旧额=21000×(1-5%)×4/15=5320(元),至2015年年末该设备未计提减值前的账面价值=21000-6650-5320=9030(元),高于估计的可收回金额7200元,则应计提减值准备1830元(9030-7200)。则该设备对甲公司2015年利润总额的影响金额为7150元(管理费用5320+资产减值损失1830)。

阅读理解

WHEN there are some strangers in front of us, which of them will we trust?

According to a new study in the online PLOS One, people make their decisions to trust others largely based on their faces. Your appearance can do a lot for you, especially if you are in the financial industry. The more trustworthy you look, the more likely people will buy what you’re selling.

Researchers from Britain’s University of Warwick Business School, University College London, and Dartmouth College, US, did a number of experiments.

The research team used computer software to make 40 faces, from the least to the most trustworthy-looking.

The study said that the difference between a trustworthy face and one that isn’t as trustworthy comes from features that look slightly angry or slightly happy, even when the face is at rest. However, a slightly happy face is more likely to be trusted.

Researchers gave participants some money and asked them which face they trusted to invest the money for them. Then researchers gave some good and bad information about the people with these faces, and asked the participants again whom they trusted.

The results showed that even if they got different information, the participants didn’t change their choices. They were still more likely to invest their money with the more trustworthy-looking faces.

Chris Olivola, one of the study’s authors, said in the University of Warwick’s press release: “It seems we are still willing to go with our own instincts (本能) about whether we think someone looks like we can trust them. The temptation (诱惑) to judge strangers by their faces is hard to resist.”

小题1:Which of the following can be a proper title for this passage?

A.What kind of face do you trust?

B.Who did the experiments?

C.Why do you trust him or her?

D.Why did they do the experiments?小题2:According to the study, which of the following faces is most likely to be trusted?

A.A sad face.

B.A smiling face.

C.A crying face.

D.An angry face.小题3:Which of the following about the experiment is TRUE?

A.The trustworthy faces were given good information.

B.Researchers took photos of the 40 people’s faces in college.

C.Most participants gave their money to the trustworthy-looking faces.

D.Participants liked to choose the faces with good information.小题4:What did the researchers learn from their experiment?

A.People can’t refuse temptations.

B.People always do things with their instincts.

C.People often judge strangers by their faces.

D.People don’t trust strangers with sad faces.

填空题