问题 单项选择题

(二)宏远公司2012年6月初固定资产期初余额为4300000元,累计折旧期初余额为230000元(其中6月初生产车间计提的折旧额为62000元,管理部门计提的折旧额为15000元),6月和7月发生经济业务如下:1.6月3日,自行购建的生产设备达到预定可使用状态,并且办理了竣工结算手续,结转成本为150000元,按规定该设备年计提折旧额为30000元。2.6月15日,财务室购入一台税控设备,买价36000元,增值税税额6120元,用申请的银行汇票45000元支付货款,另外发生安装调试费3000元,其他支出1000元,签发转账支票支付。设备当月投入使用,每月计提折旧600元。3.6月30日,进行财产清查,盘亏生产设备一台,账面原值25000元,已提折旧15000元,该设备每月计提折旧600元,经批准予以转销确认为企业损失。4.7月8日,生产用一台设备达到使用年限,账面原值60000元,经批准作报废处理,该设备每月计提折旧1000元。5.7月30日,管理部门发现八成新账外设备一台,市场同类价格为20000元,经批准按盘盈设备处理,该设备每月计提折旧费550元。 要求根据上述材料,回答问题:

宏远公司8月初固定资产可计提折旧的账面原值为______元。

A.4465000

B.4405000

C.4421000

D.4450000

答案

参考答案:C

解析:宏远公司8月初固定资产可计提折旧的账面原值为=7月初固定资产可计提折旧的账面原值+7月增加固定资产-7月减少固定资产=(4300000+150000+40000-25000)-60000+20000*80%=4421000(元)。

单项选择题

Humans are social animals. They live in groups all over the world. As these groups of people live apart from other groups, over the years and centuries they develop their own habits and ideas, which form different cultures. One important particular side of every culture is how its people deal with time.

Time is not very important in non-industrial societies. The Nuer people of East Africa, for example, do not even have a word TIME that is in agreement with the abstract thing we call time. The daily lives of the people of such non-industrial societies are likely to be patterned around their physical needs and natural events rather than around a time schedule based on the clock. They cook and eat when they are hungry and sleep when the sun goes down. They plant crops during the growing seasons and harvest them when the crops are ripe. They measure time not by a clock or calendar, but by saying that an event takes place before or after some other events. Frequently such a society measures days in terms of "sleeps" or longer periods in terms of "moons". Some cultures, such as ,the Eskimos of Greenland measure seasons according to the migration of certain animals.

Some cultures which do not have a written language or keep written records have developed interesting ways of "telling time". For example, when several Australian aborigines want to plan an event for a future time, one of them places a stone on a cliff or in a tree. Each day the angle of the sun changes slightly. In a few days, the rays of the sun strike the stone in a certain way. When this happens, the people see that the agreed-upon time has arrived and the event can take place.

In contrast, exactly correct measurement of time is very important in modern, industrialized societies. This is because industrialized societies require the helpful efforts of many people in order to work. For a factory to work efficiently(well, quickly and without waste), for example, all of the workers must work at the same time. Therefore, they must know what time to start work in the morning and what time they may go home in the afternoon. Passengers must know the exact time that an airplane will arrive or depart. Students and teachers need to know when a class starts and ends. Stores must open on time in order to serve their customers. Complicated societies need clocks and calendars. Thus, we can see that if each person worked according to his or her own schedule, a complicated society could hardly work at all.

By saying "Humans are social animals", the author means ().

A. they live all over the world

B. they are different from other animals

C. they live in one place, district or country, considered as a whole

D. they are divided into many groups

单项选择题