问题 单项选择题

某企业购进一台设备,该设备的入账价值为150万元,预计净残值5万元,预计使用年限4年。在采用双倍余额递减法计提折旧的情况下,该项设备第3年应提折旧额为()万元。

A.36.25

B.16.25

C.18.75

D.37.5

答案

参考答案:B

解析:按照双倍余额递减法,年折旧率=2/4×100%=50%。第1年应提的折旧额=150×50%=75(万元),第2年应提的折旧额:(150-75)×50%=37.5(万元)。采用双倍余额递减法计提固定资产折旧,一般应在固定资产使用寿命到期前两年内,将固定资产账面净值扣除预计净残值后的净值平均摊销。所以,第3年应提的折旧额为=(150-75-37.5-5)/2=16.25(万元)。

单项选择题 A1/A2型题
翻译题

完成句子。

1.________________________, you will be admitted into a key university. (work)

    好好学习,你会被重点大学录取的.

2.The kids are not interested in this subject, which is ________________________. (lie)

    孩子们对这门功课不感兴趣,这是问题所在.

3.________________________, he went to the Hollywood. (with)

    心存梦想,他去了好莱坞.

4.When we went to that district last year, we found that ________________________covered

       with trees and grass. (five)

    当我们去年到这个地区来时,我们发现它的五分之二覆盖着树木和草.

5._____________________, they took quick action to attack the enemy's army. (consideration)

    一切都考虑周全了,他们迅速采取行动攻击敌人的军队.

6.My MP4 player isn't in my bag. Where ________________________ it ? (put)

    我的MP4不在我的包里,我可能把它放在哪里了呢?

7.____________,she heard a great noise, which grew to a terrible roar. (move)

她还没来得及动弹,就听见有很响的声音,接着就成了可怕的隆隆轰鸣声.

8.________________________, we must admit his musical talent. (as)

    尽管我们可能会讨厌他,我们必须承认他的音乐才华.

9.We rushed to the football court, only to see a sign ________________________ "Periodic

       maintenance". (write)

    我们冲进足球场,结果看见球场上写着"定期维修".

10.I _______________________ the movie with my friend George last night, but it was raining

        hard all the time. (plan)

    昨天晚上我本来打算与我的朋友George一起去看电影的,但是雨一直下得很大.