问题
单项选择题
某企业在期末对生产用的一台机器设备进行价值确认。该设备账面原值100万元，累计折旧20万元。若现在购买与其新旧程度相同的同类设备需支付价款75万元、增值税12万元。按历史成本计量，该设备价值为（）。
A.100万元；
B.80万元；
C.75万元；
D.87万元。
答案
参考答案：B
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某企业在期末对生产用的一台机器设备进行价值确认。该设备账面原值100万元，累计折旧20万元。若现在购买与其新旧程度相同的同类设备需支付价款75万元、增值税12万元。按历史成本计量，该设备价值为（）。
A.100万元；
B.80万元；
C.75万元；
D.87万元。
参考答案：B
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| When I entered Berkeley, I hoped to earn a scholarship. Having been a Straight-A student, I believed I could 1 tough subjects and really learn something. One such course was World Literature given by Professor Jayne. I was extremely interested in the ideas he 2 in class. When I took the first exam, I was 3 to find a 77, C-plus, on my test paper, 4 English was my best subject. I went to Professor Jayne, who listened to my arguments but remained 5 . I decided to try harder, although I didn't know what that 6 because school had always been easy for me. I read the books more carefully, but got another 77. Again, I 7 with Professor Jayne. Again, he listened patiently but wouldn't change his 8 . One more test before the final exam. One more 9 to improve my grade. So I redoubled my efforts and, for the first time. 10 The meaning of the word "thorough". But my 11 did no good and everything 12 as before. The last hurdle (障碍) was the final. No matter what 13 I got, it wouldn't cancel three C-pluses. I might as well kiss the 14 goodbye. I stopped working head. I felt I knew the course material as well as I ever would. The night before the final, I even 15 myself to a movie. The next day I decided for once I'd have 16 with a test. A week later, I was surprised to find I got an A. I hurried into professor Jayne's office. He 17 to be expecting me. "If I gave you the As you 18 , you wouldn't continue to work as hard." I stared at him. 19 that his analysis and strategy (策略) were correct. I had worked my head 20 , as I had never done before. I was speechless when my course grade arrived: A-plus. It was the only A-plus given. The next year I received my scholarship. I've always remembered Professor Jayne's lesson: you alone must set your own standard of excellence. | ||||
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