问题
单项选择题
企业采取缩短折旧年限方法的，最低折旧年限不得低于税法法定最低折旧年限的（）。
A．40%
B．50%
C．60%
D．80%
答案
参考答案：C
解析：
企业的固定资产由于技术进步或处于强震动、高腐蚀状态的，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。
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企业采取缩短折旧年限方法的，最低折旧年限不得低于税法法定最低折旧年限的（）。
A．40%
B．50%
C．60%
D．80%
参考答案：C
解析：
企业的固定资产由于技术进步或处于强震动、高腐蚀状态的，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。
Christmas is over. And I got my wanted radio-controlled truck. But you would not believe the___36___ and work that went into getting this holy toy. For over a month I stared at ___37___ magazines I received from my friend until I had made up my ___38___: I wanted a Pumpkin truck. I ___39___ to work immediately, dropping hints to my father about it. My first job was to tell him about how the steering(操纵杆) on my old car didn’t ___40___, but he just blamed the problems on my bad ___41___. My next plan would have to be more ___42___. “Look at this, Dad, the truck with controller and battery pack—all for only US$250!” You can’t ___43___ to miss out on this bargain!” His ___44___ was that he certainly could afford to miss this ___45___ and for US$250 you could buy ___46___ educational like a telescope. “A telescope? To look at the moon? I’ll look at it when I’m 97 years old and living in a ___47___ home! This is my youth! I am supposed to run about.” I went to my room, ___48___ at how mean(吝啬的) my father was. It was obvious that he didn’t ___49___ that I would die if I did not get the Pumpkin radio-controlled truck. When I ___50___ on Christmas morning I wasn’t excited. I had been ___51___. I opened all my presents until there was just one big package ___52___. “The telescope,” I thought. I ___53___ the packaging and looked at the top of the box—it was a Pumpkin truck. I had ___54___! I loved my parents! I felt like I could do anything! I could ___55___ get an A+ in English class.
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