问题 问答题

北新公司于2000年购置了一台总成本为150000元的机器设备,该公司采用年限平均法对该设备计提折旧,预计使用年限为5年,预计净残值为零。3年后,北新公司的一家主要竞争对手购买了一台生产同样产品,但是制造成本仅为北新公司机器设备40%的新型机器,为了保持竞争力,北新公司决定放弃原有设备并购置新设备,假设处置价格为10000元,发生的处置费用为零。

在处置旧机器时,其账面价值为多少旧机器的处置损失是多少

答案

参考答案:该机器每年的折旧额为30000元,因此处置时的账面价值为150000-90000=60000(元)。处置损失为50000元(60000-10000)。

填空题
问答题

(1)The word "addiction" usually makes you think of alcohol or drugs, but in modem-day society we are seeing some new kinds of addictions. Some people are compulsive(难以自制的)shoppers. Others find it impossible to pull themselves away from their work. Still others spend countless hours watching TV or playing computer games.

(2)Over the years, shopping has become a very common activity. Many people enjoy going to stores more and more every day, but it’s more than a common hobby for some of them. They have turned into shopaholics. They are people who simple enjoy shopping and walking around spending money without being able to stop doing it. They are hooked on shopping and usually buy things that they don’t need. Even though they don’t have enough money, they buy everything they want.

(3)The question is, why do they have this addiction There isn’t a specific answer. Some people go shopping when they are sad, worried, upset or lonely, and they want to feel better. They use this activity as a way to forget their problems. Shopaholics say that they feel more important and better after they buy something. They also tend to have this addiction when they feel guilty.

(4)Shopaholism seems to be a harmless addiction, but it can ______. Some of them can be psychological. If this is the case, people addicted to shopping should go to a support group to help them break this habit. However, the process, like for most addictions, is long, and they suffer a lot. It can also cause financial problems. They just think about satisfying their feelings, so they spend money they don’t have. They get deep in debt, and they can even go bankrupt and get sent to prison.

List three activities that might develop into addictions based on the text. (Please answer within 8 words)

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