问题 单项选择题

对于固定资产折旧的计算方法,说法不正确的是( )。

A.采用双倍余额递减法计提折旧时,固定资产账面价值随着折旧的计提逐年减少,而折旧率不变

B.采用年数总和法计提折旧时,作为计提折旧依据的固定资产原值和净残值不变,而折旧率逐年递增

C.工作量法实际上是平均年限法的一种演变

D.采用平均年限法计算的每期折旧额都相等

答案

参考答案:B

解析:[考点] 1Z102022 掌握固定资产的核算内容

阅读理解

阅读理解

     As the English language has changed at a fast speed in this century, so has the use of the English

language.

     After the British Broadcasting Corporation (BBC) was founded in 1927, the particular style of

speech of the BBC announcers was recognized as Standard English or Received Pronunciation (RP)

English. Now, most people still consider that the pronunciation and delivery of BBC announcers in the

clearest and most understandable spoken English.

     English has had a strong association with class and social status. However, since the Second World

War there has been a considerable change of attitude towards speech snobbery (势利), and hallmarks

(标准) of class distinction such as styles of speech have been gradually thrown away, especially by the

young generation.

     As the need has arisen, new words have been invented or found from other languages and integrated

into English. Similarly, old words and expressions have been discarded (丢弃) as their usefulness has

reduced or the fashions have passed. This also happens to styles and modes of speech which became

fashionable at a particular time and in specific circumstances.

     By the end of the 1960s it became apparent that it was not necessary to speak Standard English or

even correct grammar to become popular, successful and rich. The fashionable speech of the day was

no longer the feature of a privileged class but rather an expression of classlessness.

     The greatest single influence of the shaping of the English language in modern times is the American

English. Over the last 25 years the English used by many people, particularly by those in the media,

advertising and show business, has become more and more mid-Atlantic in style, delivery and accent.

     In the 1970s, fashion favoured stressless pronunciation and a language full of jargon, slang and "in"

words, much of it quite incomprehensible to the outside world. What is considered modern and

fashionable in Britain today is often not the kind of English taught in schools and colleges.

1. According to the author, there was a trend in the U.S. for the young people _______.

A. to speak Standard English

B. to speak English without class distinction

C. to speak English with class distinction

D. to speak English with grammar mistakes

2.The word "mid-Atlantic" in the passage (Para. 6) probable means _________.

A. American and European

B. American and British

C. the Atlantic Ocean

D. in the middle of the Atlantic Ocean

3. It can be concluded from the passage that ______.

A. Standard English is taught in school and colleges

B. the young people are defiant because they refuse to speak standard English

C. the English language is influenced by American English in the last 25 years

D. there has been a great change in the English language in this century

填空题