B公司2013年9月1日自行建造生产经营设备一台，购入工程物资价款为500万元，进项税额为85万元；领用生产用原材料成本3万元，原材料进项税额为0.51万元；领用自产产品成本5万元，计税价格为6万元，增值税税率为17%；支付其他费用5.47万元。2013年10月16日完工投入使用，预计使用年限为5年，预计净残值为40万元。在采用双倍余额递减法计提折旧的情况下，该项设备2014年应提折旧（）万元。
A.171.16
B.191.7
C.134.4
D.224
参考答案：B
解析：固定资产入账价值=500+3+5+5.47=513.47（万元）；该项设备第一个折旧年度应计提折旧=513.47×2/5=205.39（万元）；2014年应提折旧=205.39×10/12+（513.47-205.391×2/5×2/12=191.7（万元）。
阅读下列短文，根据短文中的信息完成文后表格。在答题卡标有题号的横线上，写出空缺处所填单词的正确形式。（每空一词） The haze（雾霾）season is back. How much do you know about haze? Haze can also be called “Smog”. The word "smog" is from the words “smoke” and “fog”, it first appeared in the early 20th century, It is a kind of air pollution（污染）caused（导致）mostly by cars and factories. Smog will do great harm（伤害）to your health, especially lungs（肺）.It can make you cough and cause skin and eye problems. It seems that we can do nothing to stop it, but only wait until the wind blows all the smog away. However, there are some easy ways to prevent it hurting you. Here are some of them. 1. Don’t do exercise in the open. Exercising in the open makes you breathe（呼吸）deeply, and you will take in the particles（颗粒物）deep into your lungs. 2. Stay indoors and keep the air clean. If you can, just stay in your room and keep the doors and windows closed. Remember to air your room twice a day, you can open the window at noon or at night for half an hour. 3. Wear a mask. Paper and cotton masks can not help you in the haze weather. Some special masks, such as N95 masks, can keep you from breathing in the particles in the air. 4. Change your diet. Scientists find that vitamin A, C and E can greatly help protect your eyes, nose and lungs. So eat more green vegetables and fresh fruit everyday. What’s more, do not eat food with too much fat（脂肪），it’s bad for your lungs.
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