问题 多项选择题

2007年12月1日甲公司与乙公司签订了一份租赁合同。合同主要条款如下:租赁标的物为一条生产线。
(1)租赁期开始日:2007年12月31日
(2)租赁期:2007年12月31日~2010年12月31日,共3年。
(3)租金支付方式:每年年初支付租金270 000元。首期租金于2007年12月31日支付。
(4)租赁期届满时电动白行车生产线的估计余值为117 000元。其中由甲公司担保的余值为100 000元;未担保余值为17 000元。
(5)该生产线的保险、维护等费用由甲公司自行承担,每年10000元。
(6)该生产线在2007年12月31日的公允价值为850 000元。
(7)租赁合同规定的利率为6%(年利率)。
(8)该生产线估计使用年限为6年,采用直线法计提折旧。
(9)2010年12月31日,甲公司将该生产线交回乙公司。
(10)甲公司按实际利率法摊销未确认融资费用(假定按年摊销)。
假设该生产线不需安装;(P/A,6%,2)=1.833,(P/F,6%,3)=0.84。
根据上述资料,不考虑其他因素,回答下列各题:

(2)此项租赁业务的账务处理中正确的有( )。

A.租入的固定资产的入账价值为848 910元

B.2008年度计提的累计折旧为249 636.67元

C.租入的固定资产的入账价值为910000元

D.2008年分摊的未确认融资费用为34 734.6元

E.2009年分摊的未确认融资费用为20 618.68元

答案

参考答案:A,B,D,E

解析: 最低租赁付款额=270 000×3+100000=810 000+100000=910 000(元),最低租赁付款额的现值=270 000+270 000×1.833+100 000×0.84=764 910+84 000= 848 910(元)<公允价值850 000元,租人固定资产入账价值应为其最低租赁付款额的现值848 910元;2008年折旧额=(848 910-100000)/3=249 636.67(元);2008年应分摊的未确认融资费用=[(910000-270 000)-61 090]×6%=34 734.6元;2009年应分摊的未确认融资费用=[(910 000-270 000-270 000)-(61 090-34 734.6)]×6%= 20 618.68元。选项ABDE正确。

单项选择题
完形填空
完形填空。
     Teaching my first child, Danae, to share her toys was the biggest challenge. To   1   this, we started
inviting other children to play, which could help Danae discover that it's   2   to share with others-a lesson
I needed to   3   myself as well, as it   4  .
     One evening Danac had   5   a friend, Natalie, to play with her. Their favorite was a children's   6   
game called Go Fish. That evening,   7   Natalie left, Danae came to me and said, "Mommy, I'd like to give
these to Natalie tomorrow. They're her favorites."
     She help up three cards from the Go Fish game. I tried to   8   that I didn't want her to give them away
because then our   9    wouldn't be complete. "But I really want her to have them!" Danae  10   . I thought
perhaps she didn't understand that when she gave something away, it was gone  11 . So I tried again, saying,
 12   you give the cards to her, you can't  13  them back tomorrow."
     A look of  14   came over Danae's face. For a moment I was happy that she seemed to   15   . But then
she smiled and said."Well, that's okay, I want her to have them anyway."
     What could I say to that? I sat  16   for a moment and then I realized I had been trying for so long to  17 
 her to share. Did it  18   that our Go Fish set would be   19  ? What mattered was that my daughter was
learning the  20  of giving, that she was thinking about others instead of herself, and that she was trying to
make her friends happy. Isn't that what life is all about?
( )1. A. achieve     
( )2. A. kind        
( )3. A. design      
( )4. A. turned up   
( )5. A. begged      
( )6. A. box         
( )7. A. before      
( )8. A. explain     
( )9. A. thing                         
( )10. A. insisted   
( )11. A. surely     
( )12. A. If         
( )13. A. ask for    
( )14. A. surprise   
( )15. A. understand 
( )16. A. sadly      
( )17. A. conduct    
( )18. A. work       
( )19. A. incomplete 
( )20. A. content    
B. apply               
B. gentle              
B. know                
B. turned away         
B. encouraged          
B. card                
B. while               
B. suggest             
B. card                
B. recommended         
B. suddenly            
B. Once                
B. call for            
B. concern             
B. accept              
B. angrily             
B. ask                 
B. mean                
B. lost                
B. usefulness     
C. receive  
C. fun      
C. create   
C. turned to
C. invited  
C. paper    
C. after    
C. respond  
C. set                          
C. announced
C. forever  
C. As       
C. look for 
C. delight  
C. refuse   
C. quietly  
C. force    
C. remind   
C. limited  
C. way      
D. get              
D. merciful         
D. review           
D. turned out       
D. found            
D. show             
D. until            
D. teach            
D. toy              
D. cried                           
D. indeed           
D. Unless           
D. care for         
D. satisfaction     
D. doubt            
D. slowly           
D. help             
D. matter           
D. gone             
D. joy