问题 单项选择题

A企业以融资租赁方式租人一台生产用机器设备,租赁合同约定的租赁付款额为 1 000万元,分5年于每年年末等额支付。另外为使该设备达到可使用状态,A企业还发生运杂费、安装调试费等计30万元。该租赁资产在出租方的原账面价值为960万元,按出租方的租赁内含利率计算的最低租赁付款额现值为950万元。假定该租赁资产占A企业资产总额的40%。该台机器设备的入账价值为( )万元。

A.1 000
B.1030
C.990
D.980

答案

参考答案:D

解析: 租入机器设备的入账价值=950+30=980(万元)

阅读理解

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     *Teachers Wanted

      Are you a teacher? Do you like children? Can you help them with Chinese on weekends? Come to

join us. Call John at 378-5788 for more information(信息).

     *Ping-pong Club

     Do you like to play ping-pong? Do you want to play ping-pong well? Mr. Cai can teach you. You

can come here every Saturday afternoon.

      Tel: 368-5778

     Add: Room 212 in School's P.E. Building.

     *Learning Japanese

     Can you speak Japanese? Do you want to learn Japanese? Please join the Japanese Club now. Call

Jane at 345-1238.

     Time: 8:30 a.m.-l1:00 a.m. (from Monday to Friday)

     *Musicians Wanted

     Are you a music lovers? Can you sing or dance? Can you play any instruments (乐器)? Welcome to

our Star Rock Band. Please call Tina at 898-3443 or send an e-mail to music@163.com.

1. Gina is a good teacher and she wants to find a job. Who may offer (提供) her a job?        

A. Tina.                       

B. Mr. Chen.        

C. Jane.                       

D. John.

2. How long does Learning Japanese take (花费) every day?         

A. 2. 5 hours.                

B. 3 hours.         

C. 3. 5 hours.                 

D. 4 days.

3. If you like music, you want to be a dancer, how can you contact (联系 ) them?         

A. Call 368-5261.         

B. Send an e-mail to music@163. com         

C. Go to Room 212 in school's P, E. Building.        

D. Call John at 378-5788.

4. Who can teach you to play ping-pong?         

A. Mr. Chen.                  

B. John.          

C. Jane.                      

D. Miss Lin.

5. Now Vera can speak Japanese well and she teaches children Japanese. She works  from Monday

 to Friday. Where does she works?          

A. The Teacher Club.          

B. The Star Rock Band.          

C. The Japanese Club.          

D. The Ping-pong Club.

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