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问题 单项选择题

某企业出售闲置的设备，账面原价21000元，已使用两年，已计提折旧2100元，出售时发生清理费用400元，出售价格18000元，该企业出售此设备发生的净损益为______元。

A．-500

B．500

C．-900

D．-1300

答案

参考答案：D

解析： 出售此设备应作的会计分录为： 借：固定资产清理 19300 累计折旧 2100 贷：同定资产 21000 银行存款 400 借：银行存款 18000 营业外支出 1300 贷：固定资产清理 19300

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阅读理解。
     Weather is the subject matter of Westerners whenever they met. Housewives, businessmen, factory
workers as well as farmers all talk about the weather. It's everyday news, whether or not conditions change.
Many newspapers carry a regular front page news story in addition to the full reports on as inside-page
provided by the weather service. Here are several different types of weather reports taken from the western
papers: 
     No. 1 Regional Forecast
New Jersey
     Today: Considerably cloudy with showers likely. High: 75-79. Southwesterly winds at 15-20m.p.h..
Precipitation (降水) probability 70 percent. Tonight: Warm and cloudy, rain likely. Low: 55-63.
Southwesterly winds at 15 to 20m.p.h.. Tomorrow: Showers and thunderstorms likely. High: 75-79.
Wind S to SW at 15 to 20m.p.h.
     No. 2 Three-day Forecast
Westchester, Rockland
     Friday: Mostly fine to partly cloudy. Saturday: Cloudy with some showers. Sunday: Mostly fine.
Temperature: Daytime highs will average in the upper 60's to 70's while overnight lows will average
in the low to 50's throughout the period.
     No. 3 Weather Stories
     Bitter cold, intensified (加剧) by high winds, gripped (控制) the Upper Midwest today, sheets of ice
and snow left by the winter's first major storm on highways throughout the area.
     At least six deaths were blamed on the storm.
     Hundreds of schools closed throughout the Upper Midwest yesterday and thousands of travelers
waited out the weather at roadside shelters (避难处).
     Temperatures dropped well below zero early today from the Northern Plains through the Western
Great Lakes under clearing skies. A 25-below-zero reading was forecast.
      Nearly a foot of snow fell on northern sections of Minnesota, Wisconsin and Michigan. And hardest
hit were Duluth, Minn. and Superior, Wis., where 12 inches were recorded. Winds went up to 50 miles
an hour.
1. In a street corner of London, two strangers may begin their talk with "_____".
[ ]
A. Hi, how are you?
B. What are you doing here? Waiting for someone?
C. A nice day, isn't it?
D. Didn't you listen to the weather report last night?
2. The noon temperature of _____ is nearly 70's at the weekend.
[ ]
A. Western Great Lakes
B. Duluth, Minn
C. Westchester, Rockland
D. New Jersey
3. It seems that _____ has plenty of rain at the present season.
[ ]
A. Western Great Lakes
B. Wisconsin
C. Westchester Rockland
D. New Jersey
4. Which of the following is most probable according to No.3?
[ ]
A. The traffic was terribly affected.
B. The Five Great Lakes were covered by heavy snow.
C. The temperatures might drop to 50℃.
D. Many schools were damaged in the snowstorm.
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选择题

下列属于中 * * 精神内容的是[ ]

①团结统一

②爱好和平

③依法办事

④敢想敢干

⑤勤劳勇敢

A．①②⑤

B．①②③④

C．①②④

D．①②③④⑤
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