问题 单项选择题

某大型设备原值40万元,折旧年限8年,预计月平均工作250小时,残值率3%,该设备某月实际工作280小时,则用工作量法计算的该月折旧额约为( )元。

A.5000

B.4527

C.1386

D.4042

答案

参考答案:B

解析:工作量法按照固定资产生产经营过程中所完成的工作量计提折旧。每小时折旧额=[原值×(1-预计净残值率)]÷规定的总工作小时数该月折旧额=280×{[1400000×(1—3%)]÷(8×12×250)}=4527(元)。

单项选择题

Questions 6-10 are based on Passage Two:Passage TwoEducating girls quite possibly yields a higher rate of return than any other investment available in the developing world. Women’s education may be unusual territory for economists, but enhancing women’s contribution to development is actually as much an economic as a social issue. And economics, with its emphasis on incentives, provides guideposts that point to an explanation for why so many girls are deprived of an education.Parents in low-income countries fail to invest in their daughters because they do not expect them to make an economic contribution to the family: girls grow up only to marry into somebody else’s family and bear children. Girls are thus seen as less valuable than boys and kept at home to do housework while their brothers are sent to school- the prophecy becomes self-fulfilling, trapping women in a vicious circle of neglect.An educated mother, on the other hand, has greater earning abilities outside the home and faces an entirely different set of choices. She is likely to have fewer but healthier children and can insist on the development of all her children, ensuring that her daughters are given a fair chance. The education of her daughters then makes it much more likely that the next generation of girls, as well as of boys, will be educated and healthy. The vicious circle is thus transformed into a virtuous circle.Few will dispute that educating women has great social benefits. But it has enormous economic advantages as well. Most obviously, there is the direct effect of education on the wages of female workers. Wages rise by lo t0 20 percent for each additional year of schooling. Such big returns are impressive by the standard of other available investments, but they are just the beginning. Educating women also has a significant impact on health practices, including family planning.

By saying "... the prophecy becomes self-fulfilling..." (Lines 4-5, Para. 2). the author means that ( ).

A.girls will turn out to be less valuable than boys

B.girls will be capable of realizing their own dreams

C.girls will eventually find their goals in life beyond reach

D.girls will be increasingly discontented with their life at home

单项选择题