问题 单项选择题

2010年3月,母公司以1000万元的价格(不含增值税额)将其生产的设备销售给其子公司作为管理用固定资产,该设备的生产成本为800万元。子公司采用年限平均法对该设备计提折旧,该设备预计使用年限为10年,预计净残值为零。编制2010年合并报表时,因该设备相关的未实现内部销售利润的抵销而影响合并净利润的金额为( )万元。

A.180
B.185
C.200
D.215

答案

参考答案:B

解析: 内部销售多确认的收入=1000-800=200(万元),2010年多提的折旧费用=(1000-800)/10×(9/12)=15(万元),因此影响净利润的金额=200-15=185(万元)。

单项选择题
单项选择题

Trees should only be pruned when there is a good and clear reason for doing so. And fortunately, the number of such reasons is small. Pruning involves the cutting away of over grown and unwanted branches, and the inexperienced gardener can be encouraged by the thought that more damage results from doing it unnecessarily than from leaving the tree to grow in it sown way.

Firstly, pruning may be done to make sure that trees have desired shape or size. The object may be to get a tree of the right height, and at the same time to help the growth of small side branches, which will thicken its appearance or give it a special shape. Secondly, pruning may be done to make the tree healthier. You may cut out diseased or dead wood, or branches that are rubbing against each other and thus cause wounds. The health of a tree may be encouraged by removing branches that are blocking up the center and so preventing the free movement of air.

One result of pruning is that an open wound is left on the tree and this provides an easy entry for disease, but it is a wound that will heal. Often there is a race between the healing and the disease as to whether the tree will live or die, so that there is a period when the tree is at risk. It should be the aim of every gardener to reduce that risk of death as far as possible. It is important to make the area, which has been pruned, smooth and clean, for healing will be slowed down by roughness. You should allow the cut surface to dry for a few hours and then paint it with one of the materials available from garden shops produced especially for this purpose. Pruning is usually done in winter, for then you can see the shape of the tree clearly without interference from the leaves and also it is very unlikely that the cuts you make will bleed. If this does happen, it is, of course, impossible to paint them properly.

Why should pruning be done()

A.To make the tree grow taller.

B.To improve the shape of the tree.

C.To get rid of the small branches.

D.To make the small branches thicker.