问题 单项选择题

2008年12月31日,甲公司将一台生产用大型机器设备以110万元的价格销售给乙公司,账面原价为200万元。同时甲公司与乙租赁公司签订了一份融资租赁合同将该设备租回。合同主要条款及其他有关资料如下:
(1)租赁标的物:大型机器设备。
(2)租赁期开始日:2008年12月31日。
(3)租赁期:2008年12月31日~2011年12月31日。
(4)租金支付方式:自承租日起每6个月于月末支付租金22.5万元。
(5)该设备的保险、维护等费用均由甲公司负担,估计每年约1万元。
(6)该设备在租赁开始日的公允价值为110万元。
(7)租赁合同规定年利率为14%。
(8)该设备的估计使用年限为10年,已使用5年,期满无残值,承租人采用年限平均法计提折旧,没有计提减值准备。
(9)租赁期满时,甲公司享有优惠购买选择权,购买价6万元。估计期满时的公允价值为45万元。
(10)承租人在租赁谈判和签订租赁合同过程中发生的可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用共计1.5万元,以银行存款支付。[(P/A,7%,6)= 4.7665;(P/F,7%,6)=0.6663;(P/A,8%,6)=4.6229;(P/F,8%,6)=0.6302]
要求:根据上述资料,回答下列第9至第13题。

对于售后租回交易,下列说法中不正确的是( )。

A.递延收益应于租赁期满时一次性转入当期损益

B.每月应该分摊递延收益0.17万元

C.按照与折旧率相同的比例对未实现售后租回损益进行分摊

D.每期分摊的递延收益应该计入制造费用

答案

参考答案:A

解析: 应按与折旧率相同的比例分摊递延收益。

单项选择题
阅读理解

任务型阅读。

     阅读下面短文,并根据短文后的要求答题(请注意问题后的词数要求)。

    [1]Losing weight is hard enough. Keeping it off is even

harder. Now a new study by researchers at Penn State suggests

that the techniques that work for losing weight aren't

necessarily the same as those that help keep you slim.

    [2]First the researchers surveyed over 1,100 people who

had achieved significant weight loss and maintained ( 维持) it.

The researchers identified 36 weight-loss and weight-

maintenance practices that at least 10% of the group used.

   [3]Then the researchers conducted a national telephone

survey of overweight people who had tried to lose weight and

keep it off with varying success: about 11% reported

successfully losing weight, and 21% were able to maintain that

loss for at least a year.

     [4] The survey found people who ____ did so by

participating in weight loss programs, cutting back on sugar,

eating healthy snacks, not skipping meals and participating in

different types of exercise.

      [5]Still,say many nutrition and obesity experts. The basic

principles of weight loss and maintenance are the same; you

have to eat a healthy diet and increase your exercise. People

who lose weight and keep it off tend to eat significantly

healthier foods and do a lot more exercise than the average

American.

    [6] But what may maintain between weight-loss and

maintenance is a person's attitude; rather than focusing on

actively losing weight in the short term. People have to start

focusing on long-term, permanent lifestyle changes and

behaviors, if they want to maintain the weight that's been lost.

The key to success, experts agree, is motivation, not

necessarily the particulars of your weight-loss program.

1. How does the author introduce the topic of the text? (no more than 8 words)

_______________________________________________________________

2. Fill in the blank in Paragraph 4 with proper words. (no more than 5 words)

________________________________________________________________

3. What is the most important about keeping weight off successfully according to

     the experts? (no more than 3 words)

________________________________________________________________

4.What do experts say about weight loss and maintenance? (no more than 10 words)

_________________________________________________________________

5. What is the main idea of the text?  (no more than 8 words)

_________________________________________________________________