问题 单项选择题

甲公司2006年12月31日购入的一台管理用设备,原价1 990万元,原估计使用年限为8年,预计净残值190万元,按直线法计提折旧。由于技术因素以及办公设施的原因,已不能继续按原定使用年限计提折旧,于2008年1月1日将该设备的折旧年限改为6年,预计净残值为145万元,所得税税率为25%,不考虑暂时性差异问题。2008年1月1日此会计估计变更和原估计相比使本年度净利润减少了( )万元。

A.74.25

B.60

C.67.5

D.324

答案

参考答案:A

解析: 甲公司的管理用设备已计提折旧1年,计提折旧额=(1 990-190)÷8=225(万元),固定资产的账面价值=1 990-225=1 765(万元)。2008年1月1日起。改按新的使用年限计提折旧,每年折旧费用=(1 765-145)÷(6-1)=324(万元)。本年度净利润减少=(324-225)×(1-25%)=74.25(万元)。

单项选择题
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Rachael lives in Wisconsin and has lived there all her life. She is just an average girl; at first when you are around her, she seems to be very shy. If you get to know her, she’ll start to open up but always keep things to herself.

Sports are something that keeps her going, a way to release stress. Usually, you will see Rachael out with friends or just sitting down reading a good book. She takes pride in the fact that she can read a whole book in one day, and that she still doesn’t consider herself a bookworm.

Some people call Rachael strange because of things she does. She’s learned to disregard what other people think because she just doesn’t care any more. She likes to surround herself with people like her so it makes he feel like she is the less strange one in most situations.

Rachael wants to be two completely different people in her life. A communication journalist for one, she has always wanted to be that person. The second possible career would be lawyer. It’s a huge goal, and one day you’ll see her doing something she loves.

Influenced by her parents, Rachael enjoys listening to all kinds of music. Rarely, if ever, do you see her without some sort of music. Every morning you can see Rachael in her bathroom getting ready for school with her player at maximum volume(音量).Her parents always get mad at her about that, but she can’t hear them anyway over the music. They don’t know that she uses their surround sound stereo when they aren’t at home!

小题1: Rachael likes to be with people like her because_______.

A.she only wants to make friends with the people like her

B.many people think she is strange and don’t like to be with her

C.she knows there are many other people who are also strange

D.it makes her feel like she is not so strange as people think小题2: The underlined word “disregard” in the third paragraph probably means “_______”.

A.ignore

B.realize

C.accept

D.mind小题3:Rachael’s parents don’t like their children to _______.

A.be late for school

B.use their surround sound stereo

C.listen to the music in the bathroom

D.play music to loudly小题4:It can be inferred from the passage that______.

A.Rachael likes to be different from others

B.Rachael never reads books carefully

C.Rachael will be a lawyer in the future

D.Rachael’s parents also like music小题5:The passage mentions the following about Rachael EXCEPT her_______.

A.hobby

B.personality

C.ideal jobs

D.appearance