问题 单项选择题

某固定资产原值为10万元,预计净残值为4000元,使用年限为5年,若采用双倍余额递减法计提折旧,则第四年应提折旧额为()元。

A.20000

B.8640

C.8800

D.10800

答案

参考答案:C

解析:

固定资产折旧应作为固定资产管理的一个重要的知识点。应该掌握折旧额的计算方法。本题的计算较为复杂,必须按教材要求逐步计算,才能最后确定答案。本题考核的知识点是双倍余额递减法的计算,特别是最后两年应当将固定资产净值扣除预计净残值后的净额平均摊销。这是因为,如果最后两年仍按双倍余额递减,所提折旧额将小于应提折旧额,从而无法按期提完折旧。

本题的计算过程如下:年折旧率:2÷5=40%

第一年折旧额:100000×40%=40000(元)

第二年折旧额:(100000-40000)×40%=24000(元)

第三年折旧额:(100000-64000)×40%=14400(元)

第四年折旧额:(100000-78400-4000)÷2=8800(元)

第五年折旧额:(100000-78400-4000)÷2=8800(元)

本题其他答案的计算如下所示: 答案A是平均年限法:100000÷5=20000(元)

答案B是没有平均摊销:(100000-78400)×40%=8640(元)

答案D是平均摊销时没有扣除净残值:(100000-78400)÷2=10800(元)

选择题
阅读理解

During the day, Mercer, is a hard-working dog , helping his owner and making sure she stays safe. But at night, the big, black dog slips out of the house, tries his paws at ice-skating, and even makes hot chocolate for himself .

Or at least that's what he does in Marvelous Mercer, a new book written by the dog's 12-year-old owner, Shea Megale. Shea has spinal muscular atrophy, a condition that makes her muscles very weak. She uses a motorized wheelchair. Mercer is an assistance dog that is specially trained to do many of the things Shea can't.

Shea is writing a series of six books about Mercer Marvelous mercer arrived in stores this fall, and the second book is due out early next year.

Cool Tricks

During his training, Mercer learned to carry out 60 different commands, Shea now uses them to tell Mercer what she needs as she goes about her day. “Under ”tells down. “Car” tells him to get into a vehicle.

Shea’s favorite command is “lap”, which tells Mercer to put his front paws across her lap. “I love that ”, Shea says .

At school, Mercer carries Shea’s backpack and helps her order her lunch in the dining room. During class, he stays under her desk in case she drops her pencil. At night, he pulls the covers up for her and turns out her bedroom light.

Leading a Paw

Shea and Mercer aren’t the only ones benefiting from their special relationship. “Thanks to the book series . We’re helping a lot more people now ,” Shea says.

Some of the books profits are going to help pay for research into the disease Shea is suffering from. Money from the books also will be used to train assistance dogs for U.S. soldiers who were injured in Iraq.

Despite all of the attention –and his star status success hasn’t gone to Mercer’s head. In fact , when WR News interviewed Shea, Mercer slept through the whole thing-most likely dreaming about his next adventure !

67.We know from the passage that Mercer is     .

A.Shea’s pet dog               B.an assistance dog helping Shea

C.a 12-year-old dog          D.a character Shea makes up in her book

68.According to the passage , Shea’s “Cool Tricks ”include the following EXCEPT    .

A.commanding Mercer to lie down           B.commanding Mercer to get into a car

C.telling Mercer to open her backpack            

D.telling Mercer to put his front paws across her lap

69.The underlined expression “Lending a Paw ”is closest in meaning to “       ”

A.giving a helping hand                          B.acting as a guide

C.benefiting from friendship                   D.exploring adventures

70.Which of the following is TRUE according to the passage ?

A.Shea has written 6 books about Mercer

B.Mercer is glad to be the focus of attention    

C.Mercer isn’t allowed in Shea’s classroom

D.Though disabled , Shea helps lots of people