问题 问答题

某企业为增值税一般纳税人。购入需安装的设备,取得的增值税专用发票上注明的价款为92万元,增值税进项税额为15.64万元,另支付安装费用10万元。该设备预计使用年限为4年,预计净残值为2万元。要求:

计算该设备的入账价值;

答案

参考答案:该设备的入账价值为:92+10=102(万元)

阅读理解

阅读理解。

     An English traveler spent a few weeks in Sweden(瑞典). When he was about to return home he found that he had only enough money left to get a ticket back to England. Thinking the matter over, he decided that he could get home without eating anything as it was only a two-day voyage. So he bought a ticket with that little money he had and went on board.

     He dosed his ears to the sound of the lunch bell , and when dinner time came, he refused(决绝) to go down to the place where people had their dinner, saying that he did not feel well.

     The following day he did not get up until breakfast was over, pretending that he had overslept, at lunch time, too, he kept out of the way. But by the time of dinner , he became very hungry.

     "I can't stand this any longer, "he said to himself." I must get something to eat." At dinner table he ate everything put in front of him. When he was quite satisfied(满意), he felt stronger(强壮) and at once went to see the waiter.

     "Bring me the bill," he said to the waiter.

     "The bill?" said the waiter in surprise (吃惊).

     "Yes, "answered the traveler.

     "There isn't any bill here" said the waiter. "On this ship , meals are already included(包括)in the ticket."

1. When the English traveler was about to leave Sweden, he found ________    

A. that he had enough money back to England.

B. that he didn't have enough money for a ticket back to England.

C. that he had only enough money left to get a ticket back to England.

2. He bought his ticket with all his money, because he thought that ________  

A. he could get home without eating.

B. he could borrow some money from others

C. he could get something to eat without paying

3. On the ship he didn't eat anything until the next day because ________

A. he wasn't hungry

B. he thought he didn't have money to pay the bill

C. he was ill

4.  ________ the next day, he was so hungry that he decided to get some thing to eat.   

A. At breakfast time

B. At lunch time  

C. At dinner time

5. After the meal he knew he didn't pay the bill, because ________    

A. meals were included in the ticket    

B. someone would pay for him

C. he could pay it after he got to England

单项选择题