问题 阅读理解

In general, it’s hard to spend enough time in both concentrating on lessons and taking part in social activities. But I wanted to succeed in both. I knew this would be a challenge but I didn’t realize how difficult it was until my classes in the high school began,

I got on well with other girls. After school, I often had ice cream with them first instead of finishing my homework before it was time to hand it in, I always finished it the next day between classes.I knew it wasn’t very good and the grades that I got showed I was not hard-working enough. I realized that I needed to find some kind of balance.

So I created a timetable that would divide my time between studying and relaxing. It was a good idea but I was only able to follow it for a few days because it made me under too much pressure.

Later, I tried another plan. Each week I listed everything that I had to get done during the week and the time by which I had to get it done. Then under the things I had to do, I made another list of things that I could do if I had time.

It worked really well. Ever since I have never missed any important things. At the same time, I enjoyed my spare time a lot.

Planning my time has been challenging, but I continue to do it. I’m glad that I’ve learned to balance things and it has helped prepare for what is coming after graduation.

小题1:At first, when did the writer always finish her homework?

A. After school was over.         B. Between classes the neat day.

C. Before it was time to hand it in.

小题2:Why did the writer follow the first timetable only for a few days?

A. Because it had a specific list.     B. Because it wasn’t a good idea.

C. Because it brought her too much pressure.

小题3:What wasn’t included in the writer’s second time plan?

A. The things she shouldn’t do.         B. The things she had to get done.

C. The things she could do if she had time.

小题4:According to the passage, which of the following is true?

A. The writer had few friends because of bad grades.

B. Learning to balance things is helpful to make plans for the future.

C. The writer preferred to spend more time in relaxing than studying.

小题5:Which do you think is the best title of the passage?

A. Facing challenges       B. Concentrating on lessons

C. Balancing study and play

答案

小题1:B

小题1:C

小题1:A

小题1:B

小题1:C

1. B 此题可从第二段第三行可以知道答案,I always finished it the next day between classes(在第二天上课的时候完成作业),故选B。

2. C 细节题,从第三段最后一句可知because it made me under too much pressure,作者感觉压力太大,故选C。

3. A 本题答案来自第四段。从Each week I listed everything that I had to get done during the week 以及I made another list of things that I could do if I had time可知A没有列出来的。

4. B 此题要从全文来得出答案。从I got on well with other girls可知A答案错误。从I realized that I needed to find some kind of balance. 以及So I created a timetable that would divide my time between studying and relaxing可知作者并没有放松的时间多于学习的时间。从I’m glad that I’ve learned to balance things and it has helped prepare for what is coming after graduation.可知B答案正确。

5. C 本文主要讲的是学习与玩之间的平衡的事情。A答案这个题目范围过大,B答案只是强调学习,只是文章的一个方面,而C很好地概括了全文的意思,选C。

填空题
问答题

甲公司系2010年12月成立的股份有限公司,对所得税采用资产负债表债务法核算,适用的企业所得税税率为25%,计提的各项资产减值准备均会产生暂时性差异,当期发生的可抵扣暂时性差异预计能够在未来期间转回。甲公司每年年末按净利润的10%计提法定盈余公积。
(1)甲公司2010年12月购入生产设备A,原价为8000万元,预计使用年限为10年,预计净残值为零,采用年限平均法计提折旧。2011年年末,甲公司对该项设备进行的减值测试表明,其可收回金额为6300万元。2012年年末,甲公司对该项设备进行的减值测试表明,其可收回金额仍为6300万元。上述减值测试后,该设备的预计使用年限、预计净残值等均保持不变。甲公司对该项固定资产采用的折旧方法、预计使用年限、预计净残值均与税法规定一致。
(2)甲公司2011年7月购入B专利权,实际成本为2000万元,按直线法摊销,无残值,预计使用年限10年(与税法规定相同)。2011年年末,减值测试表明其可收回金额为1440万元,减值测试后,预计尚可使用年限为9年,摊销方法和残值保持不变。2012年年末,减值测试表明其可收回金额为1800万元。
(3)甲公司于2011年年末对某项管理用固定资产C进行减值测试,表明其可收回金额为4000万元,预计尚可使用年限5年,预计净残值为零。该固定资产的原价为5700万元,已提折旧950万元,原预计使用年限6年,按年限平均法计提折旧,预计净残值为零。但甲公司2011年年末仅对该同定资产计提了450万元的固定资产减值准备。甲公司2012年年初发现该差错并予以更正。假定甲公司对该固定资产采用的折旧方法、预计使用年限、预计净残值均与税法规定一致。
(4)2012年年末,甲公司存货总成本为1800万元,账面价值与总成本相一致,其中:完工乙产品为1000台,单位成本为1万元;库存原材料总成本为800万元。完工乙产品中有800台订有不可撤销的销售合同。2012年年末,该公司不可撤销的销售合同确定的每台销售价格为1.2万元,其余乙产品每台销售价格为0.8万元;估计销售每台乙产品将发生销售费用及税金0.1万元。山于产品更新速度加快,市场需求变化较大,甲公司计划自2013年1月起生产性能更好的丙产品,因此,甲公司拟将库存原材料全部出售。经过合理估计,该库存原材料的市场价格总额为800万元,有关销售费用和税金总额为30万元。
(5)甲公司2012年度实现利润总额7050万元,其中国债利息收入为50万元;实际发生的业务招待费230万元,按税法规定允许扣除的金额为80万元。
假设除上述事项外,甲公司无其他纳税调整事
要求:

计算2012年度甲公司对生产设备A计提的折旧额。