甲公司属于矿业生产企业，法律要求业主必须在完成开采后将该地区

问题单项选择题

甲公司属于矿业生产企业，法律要求业主必须在完成开采后将该地区恢复原貌。恢复费用包括表土覆盖层的复原，因为表土覆盖层在矿山开发前必须搬走。表土覆盖层一旦移走，企业就应为其确认一项负债，其有关费用计入矿山成本，并在矿山使用寿命内计提折旧。假定该公司为恢复费用确认的预计负债的账面金额为2500万元。2009年12月31日，该公司正在对矿山进行减值测试，矿山的资产组是整座矿山。甲公司已经收到愿意以5000万元的价格购买该矿山的合同，这一价格已经考虑了复原表土覆盖层的成本。矿山预计未来现金流量的现值为7600万元，不包括恢复费用；矿山的账面价值为8000万元。该资产组2009年12月31日应计提减值准备( )万元。

A．600
B．400
C．200
D．500

答案

参考答案：B

解析：预计未来现金流量现值在考虑恢复费用后的价值=7600-2500=5100(万元)，大于该资产组的公允价值减去处置费用后的净额5000万元，所以该资产组的可收回金额为5100万元，资产组的账面价值=8000-2500=5500(万元)，所以该资产组计提的减值准备=5500-5100=400(万元)。

完形填空。
"I'm too old and it's too late," which played over and over in my mind. I was 1 and exhausted after ending my marriage and my law career at the same time. 2 my ambition to become a writer, I 3 my ability to succeed as one. Had I wasted years going 4 the wrong goals? I was at a low point 5 the voice on the radio began 6 the story of Grandma Moses. Ann Mary Moses left home at thirteen, bore ten children and worked hard to raise the five who 7 . Struggling to make a living on poor farms, she managed to 8 a bit of beauty for herself by embroidering (绣花) on cloth. At seventy-eight, her fingers became 9 awkward to hold a needle. 10 give in to aging, she went out to an empty room and began to 11 . For the first two years, these paintings were either given away or sold 12 a little money. But at the age of seventy-nine, she was "discovered" by the 13 world---and the rest is 14 . She went on to produce more than two thousand paintings, 15 her book illustrations (插图) for It was the Night before Christmas were completed in her one-hundredth year! 16 I listened to the radio, my 17 changed. If Grandma Moses 18 begin a new career and succeed after eighty, my life still had 19 after thirty. Before the program ended, I rushed to my computer to work on the novel I'd nearly 20 . It was published eight months later.
( )1. A. encourage ( )2. A. Despite ( )3. A. believed ( )4. A. by ( )5. A. unless ( )6. A. telling ( )7. A. succeeded ( )8. A. notice ( )9. A. so ( )10. A. Other than ( )11. A. paint ( )12. A. off ( )13. A. literature ( )14. A. story ( )15. A. but ( )16. A. Until ( )17. A. mood ( )18. A. should ( )19. A. ability ( )20. A. finished	B. discouraged B. Except B. expected B. after B. because B. reminding B. left B. offer B. too B. As well as B. write B. at B. art B. fortune B. and B. Thus B. heart B. must B. hope B. abandoned	C. thrilled C. For C. proved C. against C. when C. saying C. survived C. give C. such C. Rather than C. think C. by C. education C. history C. so C. As C. interest C. might C. freedom C. published	D. inspired D. With D. doubted D. over D. while D. playing D. grew D. provide D. that D. Instead of D. change D. for D. entertainment D. fact D. therefore D. Then D. spirit D. could D. dream D. sold