搜题请搜索小程序“爱下问搜题”
问题 单项选择题

某企业购进一台旧设备，该设备原单位账面原价为100万元，累计折旧25万元。该企业支付购买价款60万元，支付运杂费10万元，另外发生安装调试费用20万元。该企业购进的设备入账价值为( )万元。

A．130

B．90

C．60

D．105

答案

参考答案：B

解析： 按照《企业会计制度》的规定，外购固定资产的入账价值应包括买价、增值税和安装费等，但不包括已损耗的价值。因此，购进设备的入账价值=60+10+20=90(万元)。

填空题
圆锥曲线
(x-1)2
16
-
y2
9
=1的焦点坐标是______．
查看答案
完形填空

In the days when an ice cream cost much less, Tom, ___31   __   8-year-old boy, entered a hotel coffee shop ___32   __   sat at a table. A waitress put a glass of water in front of him. “How much is an ice cream?” “Fifty-cents,” replied the waitress. The little boy pulled __33 _         right hand out of the pocket and studied a number of      34          in it. “How much is a dish of plain ice cream?” he asked. Some people were now waiting for her service and the waitress grew a bit __35    _  (patience). “Thirty-five cents.” she said __36 _      (rude). The little boy carefully counted the coins ___37___      .“I will have a plain ice cream,” he said. The waitress walked _38    __ __    . The boy finished the ice cream, paid the cashier and left. It was not long _39  __        the waitress came back and then she began to wipe down the table and suddenly was surprised at what she saw. There, _40  __        (place) neatly beside the empty dish, were two nickels and five pennies — her tip!
查看答案