问题 单项选择题

甲企业的某项固定资产原价为4000万元,采用年限平均法计提折旧,使用寿命为10年,预计净残值为0,在第5年年初企业对该项固定资产的某一主要部件进行更换,发生支出合计2 000万元,并且符合固定资产的确认条件,被更换的部件的原价为1 600万元。则该项固定资产进行更换后的原价为( )万元。

A.6 000

B.5 200

C.3 440

D.4 400

答案

参考答案:C

解析: 对该项固定资产进行更换前的账面价值:4000-4000/10×4=2 400(万元),发生的后续支出:2000万元,被更换部件的账面价值:1 600/10×6=960(万元),对该项固定资产进行更换后的原价;2 400+2000-960=3 440(万元)。

阅读理解

In 1879, a group of explorers made an incredible find. They discovered paintings of remarkable beauty on the walls of a cave in Spain. Some scientists believed that these paintings were created by early humans from the Stone Age, between ten and thirty thousand years ago. Other scientists and the public did not believe the claim, but over the years, it was proven correct. Our ancestors had incredible artistic talents.

Most of the cave art that has been discovered has been found in Spain and France. A smaller number of such caves are located in Italy, Portugal, Russia, and other countries. Scientists believe that many more caves will be discovered in the coming years, and are concentrating their efforts on Africa and the area between Europe and Asia. These two regions of the world were, populated first by humans.

Cave art was carved or painted on the walls and roofs of caves, usually near the entrance. The entrance area was probably chosen to take advantage of daylight and to allow many people to view the paintings. In some cases, the art appears much deeper in caves and requires artificial light. Evidence suggests that the artists used torches or shallow bowls in which animal fat was burned.

9.What was the response of general public to the discovery of cave art made by Stone Age people?

A. They believed it at first.

B. They did not believe it.

C. They thought it was beautiful.

D. They ignored it.

10.According to the passage, what can we conclude about animal fat?

A. It does not burn.

B. Stone Age artists used it to preserve their paintings.

C. It can be burned to produce light.

D. Stone Age artists mixed it with their food.

11.. Where do scientists expect to find more cave paintings?

A. In Central and South America.

B. In Spain and France.

C. In the places where there are caves with large openings.

D. In the regions of the world first populated by humans.

12.Where would this passage be most likely to appear?

A. In a textbook about early human history.

B. In a textbook about modern art.

C. In a dictionary.

D. In an encyclopedia entry about caves.

判断题