问题 不定项选择 共用题干题

甲公司2009年12月31日从银行借入资金100万元,用于购置大型A设备。借款期限为3年,年利率为5%(实际利率与合同利率一致),每年支付一次利息(每年计提),到期还本。款项已存入银行。2010年1月1日,甲公司收到购入的A设备,并用银行存款支付设备价款84万元(不含增值税,增值税率17%)。A设备安装调试期间发生安装调试费16万元,于2010年12月31日投入使用。该设备预计使用年限为5年,预计净残值率为5%,采用双倍余额递减法计提折旧。2012年12月31日,甲公司以银行存款归还借款本金和2012年的利息。2012年12月31日,甲公司因转产,将A设备出售,收到价款45万元,存入银行。另外,甲公司用银行存款支付清理费用0.2万元。(不考虑借款存入银行产生的利息收入)要求:根据上述资料回答下列第(1)~(4)题。

根据以上资料,下列说法正确的是()。

A.该建筑物在2012年应计提的累计折旧是50.93万元

B.甲公司在2012年取得的租金收入应计入其他业务收入

C.甲公司在2012年取得的租金收入应计入主营业务收入

D.在2012年计提的折旧应该计入"累计折旧"科目的贷方

答案

参考答案:B

阅读理解

阅读下面短文和问题,根据短文内容,在相应题号后的横线上写下相关信息(不多于五个单词),

完成对该问题的回答。答语要结构正确,书写工整,字迹清楚。

     Anxiety is a real emotional (情绪的) disturbance. From time to time, everyone worries about his or her

health, family, money, and school. However, when a person has anxiety, they worry all the time, even when

nothing is wrong. Physical symptoms (症状) can also happen. They may have trouble falling asleep, think

about a particular situation for a long time and find it difficult to think of something else. Sometimes they may

feel restless and sweaty, and have trouble concentrating. They may overeat or lose their appetite. They may

also have a feeling that something bad is going to happen.

     In fact, anxiety is extremely common; it is estimated that about 13% of the United States' population has

anxiety. A study shows anxiety affects all ages, including teenagers and children.

     Many teenagers have anxiety and feelings of great stress, worry, fear and panic. Anxiety can affect many

aspects of a teenager's life. If a teenager is always anxious and worried, it might affect their ability to make

friends, perform well in school, and try new things. It is doubtful whether he or she can fully enjoy life. So

the most important thing is to understand that anxiety can be treated and to help them have a happy and healthy

life.

1. What is anxiety according to the passage?

    ________________________________________________________________________

2. When a person has anxiety, what is the common symptom? 

    ________________________________________________________________________

3. What is the function of paragraph 2 in the organization of the passage? 

    ________________________________________________________________________

单项选择题 A1/A2型题