问题 单项选择题

企业的投资性房地产采用成本计量模式。2007年1月1日购入一幢建筑物用于出租。该建筑物的成本为500万元,预计使用年限为20年,预计净残值为20万元。2007年应该计提的折旧额为( )万元。

A.0

B.22

C.24

D.20

答案

参考答案:B

解析: 2007年的折旧额=(500-20)/20×11/12=22(万元)

完形填空
完形填空
     As the train came to the seaside town, I happened to      1     the seat behind mine. Sitting there was a
man who many years before had been my neighbor. I remembered it took hours to    2    him once he began a talk. I was not at all    3    when he went to live in another part of London. We hadn't met since then,    4    to meet him again.
     Fortunately at that moment he was much too busy talking to the man opposite him    5    me. I turned
back, took down my two suitcases (行李箱) and carried them to the far end of the train in order to get off    6    it stopped.
     When I reached the hotel, I went    7    to my room and rested there until it was time for dinner. Then I
went down to the dining-room and ordered a drink. I had hardly raised the glass to my mouth when an all
too familiar (熟悉的)_   8     said hello to me. I    9    my tiresome neighbor after all. He grasped me by the hand and insisted that we should   10   a table in the dining-room.
( ) 1. A. sit on B. lie on C. hear of D. look at
( ) 2. A. deal with B. get rid of C. take care of D. get on well with
( ) 3. A. happy B. worried C. sorry D. excited
( ) 4. A. nor did  I expect B. so I expected C. nor was I surprised D. so I was surprised
( ) 5. A. to say hello toB. to catch sight of C. to shake hands with D. to say goodbyeto
( ) 6. A. as soon as B. after C. while D. if
( ) 7. A. sadly B. suddenly C. back D. straight
( ) 8. A. face B. mouth C. voice D. sound 
( ) 9. A. had not run
                 away from
B. had not lost touch 
    with
C. had broken away
     from
D. had made friends
     with
( ) 10. A. set B. orderC. hire D. share
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