问题 单项选择题

某公司于2×13年1月1日购入一项无形资产,初始入账价值为300万元。该无形资产预计使用年限为10年,采用直线法摊销,预计净残值为零。2×13年12月31日该无形资产出现减值迹象预计可收回金额为261万元,2×14年12月31日预计可收回金额为224万元。假定该公司于资产负债表日出现减值迹象时进行减值测试,计提无形资产减值准备,计提减值准备后该无形资产原预计使用年限及摊销方法不变。该无形资产在2×15年6月30日的账面价值为()万元。

A.210

B.212

C.225

D.226

答案

参考答案:A

解析:2×13年12月31日应无形资产计提减值准备前的账面价值=300-300/10=270(万元),2×13年12月31日可收回金额为261万元,故2×13年年末无形资产的账面价值为261万元。2×14年年末计提减值准备前账面价值为261-261/9=232(万元);2×14年年末可收回金额为224万元,2×14年年末无形资产账面价值为224万元,2×15年6月30日的账面价值=224-224/8×6/12=210(万元)。

阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项,选项中有两项为多余选项。

Improve your memory, improve your life

Mark began to introduce the guest speaker to the audience, but then he paused in horror. ____小题1:_____

Barbara hid her jewelry when she went on vacation. When she came back, she couldn’t remember where she’d put it.

____小题2:______. Most people have. But memory can be developed.

First, relax. If you’re overanxious about remembering something, you’ll forget it. ____小题3:____.Take a deep breath and tell yourself that you have all the time in the world to remember.

Second, avoid being negative. If you keep telling yourself that your memory is bad, your mind will come to believe it and you won’t remember things. When you forget something, don’t say, “ Gee, I need to have my brain rewired(重装电线).”

To improve your memory, you’ll need to take an active role. Like your body, your memory can be strengthened through exercise. ___小题4:______ For example, if you’re learning a language, try to actively remember irregular verbs.

You may also want to make associations, or links, between what you’re trying to remember and things you already know. For example, if you need to catch a plane at 2:00pm, you can imagine a plane in your mind and notice that it has two wings. ___小题5:_______.  

Don’t worry.

He had forgotten her name.

Perhaps you’ve had experiences like these.

Look for opportunities to exercise your memory.

Jokes like this will have a negative effect on your memory.

You are now ten times more likely to remember the take-off time.

Relaxing will help improve your awareness and ability to concentrate.

单项选择题