问题 多项选择题

某生产企业位于某省会城市,2004年5月转让一座旧办公楼,取得转让收入 500000元,并收到转账支票一张。已知该办公楼的原价为2000000元,已提折旧 1600000元,转让过程中发生清理费用和印花税10000元,款项以银行存款支付。
根据上述资料回答下列问题:

下列表述中正确的有( )。

A.该项固定资产应补提未提足的折旧400000

B.该项固定资产转让后不再计提折旧

C.该项固定资产出售后应按其原价转销该固定资产

D.该项固定资产出售后应按其净值转销该项固定资产

答案

参考答案:B,D

解析: 未提足折旧的固定资产转让或者报废等不再补提折旧,固定资产出售后应该按照净值转销固定资产。

阅读理解

Ever since the first skyscraper(摩天大楼) was built in Chicago in 1883, more and more buildings that reach for the skies have been constructed in the large cities of the world.

For many years, the Empire State Building in New York City was the tallest building in the world. It was 1250 feet high when it was opened in 1931. Then in 1951 a TV transmission⑨ tower was added for radio and television broadcasts. This tower added 222 feet to its height.

Soon other skyscrapers were built. The World Trade Center in New York, 1350 feet high, and Chicago’s Sears Tower, 1450 feet high. No one can say how much higher skyscrapers will go in the future.

Early skyscrapers were built with thick heavy walls of solid brick, stone, or concrete. Now the new skyscrapers are built with a steel framework⑩ that supports the weight of the building. The solid walls are no longer needed, and the framework makes it possible to build to greater heights.

Built at first mainly for offices and shops, some skyscrapers are now becoming homes for people who want to live in the center of the city. The 100-story John Hancock Center, a Chicago skyscraper that opened in 1970, is an example. Between the first and 43rd floor, there are offices and shops. There is a swimming pool on the 44th floor. From the 45th floor to the 92nd there are apartments. The people who live in these apartments can look down on the clouds instead of up at them.

67.What happened to the Empire State Building in 1951?

A. It was no longer the tallest building in the world.

B. A tower was added to it, which increased its height.

C. It was transformed into a radio and television broadcasting station.

D. It provided homes for people who wanted to live in the city center.

68.We cannot know how much taller skyscrapers will become in the future because _______________.

A. a TV transmission tower can be added

B. solid walls of brick, stone or concrete are no longer needed

C. the steel framework makes it possible to build to greater heights

D. some skyscrapers are now becoming homes

69.Originally, skyscrapers were built as _______________.

A. business centers and offices

B. radio and television broadcasting stations

C. apartment complexes

D. apartment and shops

70.How do people benefit from living in the John Hancock Center?

A. They can enjoy looking at the clouds above the building.

B. They have all the city center facilities nearby.

C. They can use the swimming pool on the top of the building.

D. They can work at offices inside the building.

填空题