问题 问答题 论述题

矩形母线平弯、立弯、扭弯各90°时,弯转部分长度有何规定?

答案

参考答案:

(1)母线平弯90°时:母线规格在50mm×5mm以下者,弯曲半径R不得小于2.5h(h为母线厚度);母线规格在60mm×5mm以上者,弯曲半径不得小于1.5h。

(2)母线立弯90°时:母线在50mm×5mm以下者,弯曲半径R不得小于1.5b(b为母线宽度);母线在60mm×5mm以上者,弯曲半径R不得小于2b。

(3)母线扭转(扭腰)90°时:扭转部分长度应大于母线宽度B、的2.5倍。

问答题 简答题

万通公司采用成本模式对投资性房地产进行后续计量,采用资产负债表债务法核算所得税,适用的所得税税率为25%,历年按净利润的10%提取盈余公积。有关资料如下。(1)2×11年12月18日,万通公司与先锋公司签订租赁合同,万通公司将一栋写字楼整体出租给先锋公司,租期为4年,年租金为2000万元,从2×12年开始每年年末收取租金,每年租金收入应交营业税100万元。2×11年12月31日为租赁期开始日。(2)该写字楼原值为60000万元,预计使用年限为40年,预计净残值为零,采用直线法按年计提折旧,税法与会计规定的折旧年限、折旧方法与预计净残值均相同,已计提折旧3000万元,未计提减值。(3)2×12年支付写字楼的日常修理费用2万元。(4)2×13年1月1日,万通公司认为,此写字楼所在地的房地产交易市场比较成熟,具备了采用公允价值模式计量的条件,决定对该项投资性房地产从成本模式转换为公允价值模式计量。2×13年1月1日,该写字楼的公允价值为70000万元。(5)2×13年年末和2×14年年末该投资性房地产的公允价值分别为72000万元和75000万元。(6)2×15年年末租赁期满后将其出售,售价为80000万元,应交营业税4000万元。要求:(1)计算万通公司因该投资性房地产影响2×12年损益的金额;(2)简述2×13年1月1日该投资性房地产后续计量模式变更时应如何处理,并编制相关分录;(3)简述2×15年处置该投资性房地产时应如何处理,并编制相关分录。

单项选择题

Historians have only recently begun to note the increase in demand for luxury goods and services that took place in eighteenth-century England. MeKendrick has explored the Wedgewood Firm’s remarkable success in marketing luxury pottery. Plumb has written about the proliferation of provincial theaters, musical festivals and children’ s toys and books. While the feat of this consumer revolution is hardly in doubt, three key questions remain : Who were the consumers What were their motives And what were the effects of the new demand for luxuries

An answer to the first of these has been difficult to obtain. Although it has been possible to infer from the goods and service actually produced what manufacturers and servicing trades thought their customers wanted, only a study of relevant personal documents written by actual consumers will provide a precise picture of who wanted what. We still need to know how large this consumer market was and how far down the social scale the consumer demand for luxury goods penetrated. With regard to this last question, we might note in passing that Thompson, while rightly restoring laboring people to the stage of eighteenth-century English history, has probably exaggerated the opposition of these people to the inroads of capitalist consumerism in general: for example, laboring people in eighteenth-century England readily shifted from home-brewed beer to standardized beer produced by huge, heavily capitalized urban breweries.

To answer the question of why consumers became so eager to buy, some historians have pointed to the ability of manufacturers to advertise in a relatively uncensored press. This, however, hardly seems a sufficient answer. MeKendriek favors a Viable model of conspicuous consumption stimulated by competition for status. The " middling sort" bought goods and services because they wanted to follow fashions set by the rich. Again, we may wonder whether this explanation is sufficient. Do not people enjoy buying things as a form of self-gratification If so, consumerism could be seen as a product of the rise of new concepts of individualism and materialism, but not necessarily of the frenzy for conspicuous competition.

Finally, what were the consequences of this consumer demand for luxuries MeKendriek claims that it goes a long way toward explaining the coming of the Industrial Revolution. But does it What, for example, does the production of high-quality potteries and toys have to do with the development of iron manufacture or textile mills I t is perfectly possiMe Go have the psychology and reality of consumer society without a heavy industrial sector.

That future exploration of these key questions is undoubtedly necessary should not, however, diminish the force of the conclusion of recent studies: the insatiable demand in the tenth-century England for frivolous as well as useful goods and services foreshadows our own world.

Plumb mentioned "theaters, musical festivals and children’s toys and books"(Para. 1) to()

A. show the high economic power in England in the 18th century

B. tell us people of different ages need different goods or services

C. illustrate that luxury consumption was in a high point in England in the 18th century

D. doubt the historians’ research result