问题 不定项选择 共用题干题

甲企业为增值税一般纳税人,增值税税率为17%。2012-2013年发生的固定资产、无形资产以及投资性房地产等经济业务资料如下:(1)2012年1月2日,企业管理部门购入一台需要安装的A设备,取得的增值税专用发票上注明的设备价款为230万元,增值税额为39.1万元,另发生运杂费4万元,款项均以银行存款支付。安装设备过程中发生职工薪酬2万元,领用生产用材料10万元。A设备经过安装调试后,于2012年1月22日投入使用,预计使用10年,净残值为6万元,采用年限平均法计提折旧。(2)甲公司自行研究开发一项专利技术用于生产产品,与该项专利技术研发情况有关的资料如下:2012年1月1日,该项研发活动进入开发阶段。在开发阶段,甲公司先后以银行存款支付的开发费用共计280万元,其中满足资本化条件的为150万元。2012年7月1日,开发活动结束,并按法律程序申请取得专利权,用于生产W产品。该项专利权法律规定有效期为5年,预计净残值为0,采用直线法摊销。(3)2012年7月15日,甲公司生产车间购入一台需要安装的B设备,取得的增值税专用发票上注明的设备价款为600万元,增值税额为102万元,另发生保险费8万元,款项均以银行存款支付。2012年8月19日,以银行存款支付B设备安装费3万元。B设备于8月25日达到预定可使用状态,并投入使用。B设备采用工作量法计提折旧,预计净残值为11万元,采用工作量法计提折旧,预计总工时为5万小时。9月份B设备实际使用工时为720小时,10月份实际使用工时为800小时,11月份和12月份实际使用工时均为940小时。(4)2012年9月30日,甲公司购入一栋办公楼立即用于出租并采用公允价值模式进行后续计量。购入该办公楼时共支付价款8000万元。2012年12月31日,公允价值为9000万元。2012年年底,甲公司收到3个月的租金合计60万元,应交营业税3万元。(5)2013年9月30日,由于资金紧张,甲公司决定处置办公楼和专利技术,以筹集相关的资金。办公楼处置价款为10000万元,2013年收到租金180万元,2013年办公楼共发生营业税509万元,假定办公楼年末确认公允价值变动损益。该专利技术转让款为300万元,发生营业税为15万元。要求:根据上述资料,不考虑其他因素,回答下列小题。(金额单位用万元表示)

根据资料(2),下列各项会计处理中,正确的是()。

A.专利权摊销额应计入产品成本

B.2012年计入管理费用的金额为130万元

C.2012年7月无形资产摊销额为2.5万元

D.2012年12月31日无形资产账面价值为135万元

答案

参考答案:A, B, C, D

多项选择题
阅读理解

阅读理解。

     On the first day of my new high school, I almost had a nervous breakdown. Everything about the school

seemed so difficult. When I got home, my parents said, "You're nervous and that's okay. Everyone is afraid

of high school." I denied it. I wanted to be strong, so I refused to let anyone know about my fear, even my

closest friends.

     On the first day I was late for every class and was constantly lost. The school seemed like a puzzle that I

couldn't figure out. Was this how the whole year was going to be? I didn't think I could rise to this challenge,

especially carrying a huge backpack that I could hardly lift. It was so big that I could knock someone out with

it! The schoolmates seemed to regard me as a fool, and they were probably right.

     Despite my fears, after the first week I finally had my schedule figured out. With the exception of falling up

and down the stairs a couple of times and getting laughed at, high school was turning out to be not so bad. It

was actually much better than middle school and much more challenging.

     Since then, I've been elected vice president of my class, which wasn't much of a victory since only three

people ran for the four positions.

     It is normal to be scared about a new school. Take a deep breath and relax. High school is something that

any student can overcome. Make sure you participate in some out-of-class activities because you'll find it easier

to make friends. Try to do your best, even if it isn't straight A's.

     Most important of all, be who you are, whether you're a "fool", an athlete, or a lower grader. Don't try to

pretend to be someone you're not. Now you know the true secrets of high school.

1. The main reason for the author's fear on his first day is that _____.[ ]

A. he was unable to work out the puzzle

B. his schoolmates were unfriendly to him

C. he was not familiar with the new surroundings

D. his schoolbag was too heavy for him to carry

2. From the author's first day experience we can infer that _____. [ ]

A his home was far from the school 

B. he got to school after classes began

C. he didn't get any school schedule

D. he didn't know the right way to class

3. After his first week at school, the author _____. [ ]

A. was still not accustomed to the schedule

B. gradually adjusted himself to the new school

C. found high school not so challenging as he had imagined 

D. ran for president of his class against three other students

4. According to the passage, the secret of the author's success lies mainly in _____. [ ]

A. making more friends

B. getting more A's at school

C. being who he really is

D. joining in out-of-class activities