A企业2003年12月购入一项固定资产，原价为1800万元，采用年限平均法计提折旧，使用寿命为10年，预计净残值为零，2007年1月该企业对该项固定资产的某一主要部件进行更换，发生支出合计1200万元，符合固定资产确认条件，被更换的部件的原价为900万元。则对该项固定资产进行更换后的原价为( )万元。
A．630
B．3000
C．2460．
D．1830
参考答案：D
解析： 对该项固定资产进行更换前的账面价值=1800-1800/10×3=1260(万元) 加上：发生的后续支出：1200万元 减去：被更换部件的账面价值：900-900/10×3=630(万元) 对该项固定资产进行更换后的原价=1260+1200-630=1830(万元)
I have two really good friends，Nancy and Richard.They both believe in the ____ of positive thinking.However，though their personalities are ____，they are totally different in other areas of their lives.The biggest differences are their ___，career choice，and way of life. Love and concern ___ Nancy’s childhood.She，along with her younger sister，was ____ by her mother and father.Nancy’s parents were __6__ in her schoolwork，making her excellent at school.On the other hand，Richard’s childhood lacked love.His parents __ him up to his grandparents when they failed to take care of him ____.His grandmother took care of him for most of his growing up years.___，since his sister did not live with him，he never really got to ____ her. Another difference is their career choice.Nancy has always been a ____ and made a choice to work in a variety of different ____ settings：doctor’s offices，hospitals，nursing homes and a visiting nurse.Her ____ part was working with pediatrics(小儿科)．However，Richard ____ to work in the business world.He prefers to work with ____ rather than with people. A third difference is their ____.Nancy is always on the go.She goes to yard sales，out to eat，and enjoys nature.She is ____；has five children，thirteen grandchildren，several greatgrandchildren.____，Richard likes to stay home and do things alone.He is single and has no children. I am very ____ for the fact that I have two similar yet very different friends，Nancy and Richard.This has ____ me that anyone can be a positive thinker.And it is also what makes my friendship with both of them very intriguing(有趣的) and challenging.
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