问题 单项选择题

甲公司为增值税一般纳税人,2005年12月15日,甲公司购入一台不需安装即可投入使用的设备,取得的增值税专用发票上注明的价款为110万元,增值税额为18.7万元,该设备预计使用年限为10年,预计净残值为8.7万元,采用年限平均法计提折旧。2009年12月31日,经过检查,该设备的可收回金额为54万元,预计尚可使用年限为6年,预计净残值为o,折旧方法不变。2010年度该设备应计提的折旧额为( )万元。

A.9

B.12

C.10

D.26.7

答案

参考答案:A

解析: 2009年年末该固定资产账面价值= 128.7-(128.7-8.7)×4/10=80.7(万元),大于可收回金额,应计提减值准备26.7万元。 2010年折旧额=54/6=9(万元)。

单项选择题

True, some of the attacks against whites by blacks are for money and valuables. But, others ale revenge assaults by blacks for a real or imagined racial insult. It is equally true that the vast majority of violent crimes against whites are committed by whites, while the vast majority of violent crimes against blacks are committed by other blacks. Yet even after discounting crimes that are hastily and erroneously (错误地,不正确地) tagged as racially motivated, many blacks do attack whites because they all white. A 1998 Justice Department study confirmed that nearly 20% of the more than 4,000 hate crimes well committed against whites, and their attackers were blacks. The Southern Poverty Law Center also notes that there is a huge escalation in black-on- white violence from nearly none at the beginning of the 1990s.

A collection of white supermacists and rightist extremist groups have eagerly made black-on- white violence a wedge issue in their movement to paint blacks as the prime racial hate mongers in America. The New Century Foundation, an ultra-conservative think-tank, has launched a full- blown national campaign to alert whites to the danger of black hate crimes. These groups and individuals magnify hate crimes by blacks in order to back their social agenda. They oppose affirmative action programs and per hate crime laws. They downplay, or justify, the proliferation of white-supremacist-tinged paramilitary groups, police violence, and racial profiling. And they lobby hard for more prisons, police, and tougher laws.

Black-on-white violence also reinforces white fears of blacks as the ultimate menace to society. When blacks say or do nothing about these attacks, it is taken by some as a tacit signal that blacks put less value on white lives than black lives. This is a terrible price for black silence on hate crimes committed by blacks.

The best topic of this passage is ().

A. Black and White

B. Black-on-White Violence

C. Security Is an Illusion

D. White Supremacists and Rightist Extremist Groups

问答题