问题 单项选择题

化工企业投入固定投资而形成的固定资产,采取折旧的形式摊销到每吨(个)化工产品中,而达到逐步收回绝大部分固定投资的目的。对于化工企业的折旧,以下说法正确的是______。

A.化工类企业的折1日年限一般取10年
B.加速折旧是每年的折旧率逐年上升
C.化工类企业的固定资产残值率一般取1%~2%
D.直线折旧也称匀速折旧,是指在项目寿命期内,每年采取相同的年折旧率对固定资产进行折旧

答案

参考答案:D

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                                                                         Cafe Hub

     Next to the Castle lies The Hub, home of the Edinburgh International Festival and one of the most

talked about spots in town. Our caf6 is open every day for mouth-watering lunches, snacks and fine

dining. Come in and enjoy the atmosphere of The Hub or watch the world go by from our beautiful terrace.

     The Hub, Castlehill, Royal Mile, Edinburgh. Open every day from 9:30 a.m. till late.

     Tel: 0131 473 2067 www.thehub-edinburgh. com

                                                                        Farm World

      Enjoy being"A Farmer for a Day". Join in delivering and feeding our spring babies -- bottle feeding

sessions twice daily. Fun for all family. Horse Rides, BMX Bikes Cross Country Course, Tractor Ride

through 600 acres, New Adventure Playground, Nature Trails. Full details on website.

     Open: May-Oct Wednesdays to Saturdays and daily during school holidays 11 a. m.-5 p. m.

     Tel: 01797 260256/260321 www. farmworld-rye, co. uk

                                                  Enter the Europe-wide student competition!

     Are you curious, creative and energetic? Are you interested in the new media? Are you between 12 and

19 years of age? Then Join Multimedia 2006 is for you!

     Your challenge will be to build a team and develop a multimedia presentation in English-based on

one of three different topics. You can register (报名) between May I and June 15, 2006 and will bare to

turn in your entry before September 15, 2006.

     The rewards are wonderful: £150,000 in prize for schools and teams and the chance to attend a

European student camp-plus new experiences, an opportunity to make friends throughout Europe!

     For further information and registration forms go to: www. siemens, com/join _ multimedia.

1. You' 11 have to register first if you want ________.

A. to enjoy delicious food 

B. to try Tractor Ride through 600 acres 

C. to enter the Europe-wide student competition 

D. to watch the world go by from the beautiful terrace

2. According to the passage, there will be _______ rewards for the Europe-wide student competition.

A. only one     

B. two          

C. three          

D. four

3. You can visit Farm World _____.

A. on Monday in May             

B. any day in October 

C. at 2 p.m. at Christmas          

D. at 10:30 a.m. during school holidays

4. From the advertisements above, we can learn that _____.

A. Cafe Hub is a popular place in the local area 

B. families can enjoy Horse Rides on New Adventure Playground 

C. Farm World provides lunches, snacks and fine dining 

D. the Europe-wide student competition will be held on June 15, 2006