某幢电梯已落后的办公楼，重建价格为2000万元，该功能落后电梯的重置价格为50万元，已计提折旧38万元，拆除费用为2万元，可回收的残值为5万元，现安装新的功能先进的电梯需要100万元，假设在重置建造办公楼时一同安装该电梯只需要80万元，则该办公楼因电梯落后引起的折旧额为( )万元。
A．29
B．35
C．67
D．73
参考答案：A
解析：该办公楼因电梯落后引起的折旧=(50-38)+(2-5)+100-80=29万元
| 阅读理解。 |
| A good cell phone policy should be a required part of any company. It not only covers liability (法律责任) issues, but also covers many other legal and financial challenges that might cause you problems. For instance, there is an IRS guideline that requires company cell phones to be used only for business purposes. Personal use of these devices is considered as a taxable benefit, which can be considered as part of your income and therefore must be included in the income to be declared for tax. Then how to make a good cell phone policy? Here are some tips for you to follow. Make sure there are provisions (条款) in your cell phone policy for business and personal use. You must make it clear what is allowed and what is not. A good Cell phone policy should clearly show your managers and employees the company-wide rules for cell phone usage. This will avoid some managers making their own decisions. Employees should understand that cell phones are controlled not by them, but by a company authorized (公司批准的) employee who is the only person authorized to order devices, assign plans, manage devices and the like. This will prohibit employees from ordering whatever services they want. Another mobile device issue is liability for damage (赔偿责任). A good cell phone policy also states responsibility for lost or damaged phones and how to report problems. This will prevent confusion and help keep costs under control. Once you have a company cell phone policy in place, make sure you read and discuss it thoroughly with all of your employees. Have them sign the policy to ensure that they understand the information contained within. Be sure to provide employees with a copy of the policy. This will help reduce your company's liability for any legal issue that may arise. |
| 1. According to the IRS guideline, an employee will ______. |
| A. pay more tax if he doesn't use a company cell phone B. pay more tax if he uses a company cell phone for business purposes C. pay less tax if he uses a company cell phone for personal purposes D. pay more tax if he uses a company cell phone for personal purposes |
| 2. A company cell phone policy should ______. |
| A. allow some managers to make their own decisions B. be discussed and signed by all the employees of the company C. be provided for employees in copies to make sure they understand it D. prohibit employees from ordering any kind of service they want |
| 3. Which of the following is the best title of this passage? |
| A. Why a company needs a good cell phone policy? B. How to make a good cell phone policy? C. Reasonable rules are necessary in running companies. D. Ways to make companies run well. |