某安装公司购入一台风管加工设备，该设备原价10万元，预计使用年_爱下问搜题

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问题单项选择题

某安装公司购入一台风管加工设备，该设备原价10万元，预计使用年限为5年，预计净残值率为5%，根据企业会计准则及其相关规定，按双倍余额递减法计提折旧，该设备第二年的折旧额为（）。

A．1.9万元

B．2万元

C．2.4万元

D．3.8万元

答案

参考答案：C

解析：

按双倍余额递减法计算，

第一年折旧额=100000×40%=40000元

第二年折旧额＝（100000-40000）×40%=24000元

改错题

短文改错。
     请按下列情况改正：
     该行多一个词：把多余的词用斜线(\)划掉，在该行右边横线上写出该词，并也用斜线划掉。
     该行缺一个词：在缺词处加一个漏字符号(/\)，在该行右边横线上写出该加的词。
     该行错一个词：在错的词下划一横线，在该行右边的横线上写出改正后的词。
     注意：原行没有错的不要改，在该行右边横线上画一个勾。

As time going by, the entrance examination to college is arriving,
either of us is busy making preparations for it.
We make the full use of every minute to study hard.
All day long, we sit in the classroom, read and writing,
As the school life is a little dull, we feel happy and full
through the revision, the knowledge we are not clear about
now becomes easy and clear. We become confident , strong
believing that we are sure to get a good score or turn our
dreams realities. At the same time, we hope that We will be
admitted to good university that we dream of.

1______
2______
3______
4______
5______
6______
7______
8______
9______
10______

选择题

The old king decided to retire and the heavy load of responsibility to his three daughters.

A．hear out

B．take over

C．hand over

D．speak out