问题 单项选择题

注册会计师在对A公司2010年度财务报表进行审计时,发现该公司2010年3月初向大众公司购入生产用设备一台,实际支付买价50万元,增值税8.5万元,支付运杂费1.5万元,途中保险费5万元。该设备估计可使用4年,无残值。该企业固定资产折旧方法采用年数总和法。由于操作不当,该设备于2010年年末报废,责成有关人员赔偿2万元,收回变价收入1万元,则注册会计师认为该设备的报废净损失()万元。

A.36.55

B.39

C.42.5

D.45.5

答案

参考答案:A

解析:

原入账价值=50+1.5+5=56.5(万元);已提折旧=56.5×4/10×9/12=16.95(万元);报废净损失=56.5-16.95-2-1=36.55(万元)。【该题针对“固定资产的实质性程序”知识点进行考核】

单项选择题
单项选择题

The idea of test-tube babies may make you either delighted at the wonders of modern medicine or irritated while considering the moral, or legal, or technological implications of starting life in a laboratory. But if you’ve ever been pregnant yourself, one thing is certain: You wonder what it’s like to carry a test-tube baby. Are these pregnancies normal Are the babies normal

The earliest answers come from Australia, where a group of medical experts at the Queen Victoria Medical Center in Melbourne have taken a look at the continent’s first nine successful "in vitro" pregnancies. The Australians report that the pregnancies themselves seemed to proceed according to plan, but at birth some unusual trends did show up. Seven of the nine babies turned out to be girls. Six of the nine were delivered by Caesarean section (剖腹产手术). And one baby, a twin, was born with a serious heart defect and a few days later developed life-threatening problems.

What does it all mean Even the doctors don’t know for sure, because the numbers are so small. The proportion of girls to boys is high, but until there are many more test-tube babies no one will know whether that’s something that just happened to be like that or something special that happens when egg meets sperm in a test tube instead of a Fallopian tube (输卵管). The same thing is true of the single heart defect; it usually shows up in only 15 out of 60,000 births in that part of Australia, but the fact that it occurred in one out of nine test-tube babies does not necessarily mean that they are at special risk. One thing the doctors can explain is the high number of Caesareans. Most of the mothers were older, had long histories of fertility problems and in some cases had had surgery on the Fallopian tubes, all of which made them likely candidates for Caesareans anyway.

The Australian researchers report that they are quite encouraged. All the babies are now making normal progress, even the twin with the birth defects.

What is the author’s attitude toward the idea of test-tube babies().

A. Optimistic.

B. Pessimistic.

C. Delighted.

D. Irritated.