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)
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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
参考答案：B
解析： 2007年的折旧额＝(500-20)／20×11／12＝22(万元)
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| 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. | ||||||||||||||||||||||||||||||||||||||||
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