问题 单项选择题

某建设项目及其主要生产车间的有关费用是:建设项目竣工决算的建筑工程费、安装工程费、需安装设备费、建设单位管理费分别是1200万元、470万元、660万元、60万元;其中生产车间竣工决算的建筑工程费、安装工程费、需安装设备费分别是280万元、110万元、290万元。则该车间新增固定资产价值为( )万元。

A.642.50
B.645.37
C.697.51
D.830.00

答案

参考答案:C

解析: 一般情况下,建设单位管理费按建筑工程、安装工程、需安装设备价值总额按比例分摊,而土地征用费、勘察设计费等费用则按建筑工程造价分摊。
生产车间新增固定资产价值=(280+110+290)/(1200+470+660)×60+280+ 110+290=697.51(万元)。

阅读理解

阅读理解。

     Long ago there was a little boy who wanted to be a soldier, but none of his brothers and sisters did. Later he went to a military (军事) school and studied very hard. When he was less than eighteen, he became a soldier. But the small man wanted power. He wanted to tell people and nations and the whole world what to do. He kept on working and studying until he became a general ( * * ) in the French Army.

     His name was Napoleon Bonaparte, and he finally became Emperor (皇帝) of France. He was famous as an emperor, and for a while he won all the wars and became a national hero. But he was not a kind man. He could be charming when he wanted to be. But he was also rude and very cruel, and many people died so that he could win his wars.

     Napoleon did one thing that was very important to the United States. He sold a huge piece of land in North America to the United States and got a lot of money and he could go on fighting a war with England. And Napoleon rose to great power.

根据短文内容,回答下列问题。

1. Did Napoleon want very much to become a soldier or an emperor when he was a little boy?

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2. Why did Napoleon study hard in the military school?

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3. Why did the French regard Napoleon as a national hero?

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4. Why did Napoleon sell the land to the United States?

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5. How did Napoleon rise to great power?

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