问题 问答题

某企业拟投资—建设项目,有关资料如下:

(1) 建设期为2年,运营期为8年,项目建设投资3100万元,预计90%形成固定资产,10%形成其他资产;

(2) 固定资产折旧年限为10年,按平均年限折旧法计算折旧,残值率为5%,在运营期末回收固定资产余值,其他资产按8年平均摊销;

(3) 建设投资贷款年利率为10%(按季计息),建设投资贷款在运营期前6年按照等额本金法偿还;流动资金贷款每年付息,流动资金贷款年利率为4%,流动资金在计算期末回收;

(4) 年营业税金及附加按营业收入的6%计取,所得税率为33%,行业基准投资收益率为12%;

(5) 建设项目发生的资金投入、收益及成本情况见表3-1。

[问题]

计算各年固定资产折旧费及调整所得税。

答案

参考答案:

计算固定资产折旧费:

固定资产原值=3100×90%+48.27+133.72=2971.99(万元)

残值=2971.99×5%=148.60(万元)

各年固定资产折旧费=(2971.99-148.60)/10=282.34(万元)

计算调整所得税,见表3-9。

单项选择题

A good modern newspaper is an extraordinary piece of reading. It is remarkable first for what it contains the range of news from local crime to international politics, from sports to business to fashion to science, and the range of comment and special features (特定) as well, from editorial page to feature articles and interviews to criticism of books, art, theatre and music. A newspaper is even more remarkable for the way one reads it never completely, never straight through, but always by jumping from here to there, in and out glancing at one piece, reading another article all the way through, reading just a few paragraphs of the next.

A good modern newspaper offers a variety to attract many different readers, but far more than any one reader is interested in. What brings this variety together in one place is its topicality (时事性), its immediate relation to what is happening in your world and your locality now. But immediacy and the speed of production that goes with it mean also that much of what appears in a newspaper has no more than transient (短暂的) value.

For all these reasons, no two people really read the same paper: what each person does is to put together out of the pages of that day’s paper, his own selection and sequence, his own news paper. For all these reasons, reading newspapers efficiently, which means getting what you want from them without missing things you need but without wasting time, demands skill and self-awareness as you modify and apply the techniques of reading.

It can be conclude from the passage that newspaper readers ().

A. apply reading techniques skillfully

B. jump from one newspaper to another

C. appreciate the variety of a newspaper

D. usually read a newspaper selectively

问答题 简答题