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问题 单项选择题

某生产设备尚可使用5年，由于环保不达标，依现行法规，如果该设备用于生产，每年将支付50万元罚款，且罚款不得税前列支。企业所得税率为25％，折现率为10％。则由此导致的经济性贬值为

A．142.16万元

B．187.50万元

C．189.54万元

D．250.00万元

答案

参考答案：C

解析：解析：50万×P/A，10%，5=50万×3.7908=189.54万元

阅读理解

阅读理解。

Dolphin Show     

     Do you want to see the dolphins from Singapore ?  Please come to Binzhou Zoo. There is a great

dolphin show here from 9:00 a.m. to 3:00 p.m.  on Saturday. You need 5 dollars for the show. If you take your school ID card , you need only 2. 5 dollars. If you want to book (预定) the ticket, please call Mrs.

Jones at 657-0870.

News          

     Attention (注意) , please.  Here is the news. There is a basketball game between Apple School and

Park  School on the playground at Green School from 4: 00 p.m.  to 5:00 p. m.  this afternoon . Please

come and watch it. Green School is on Long Street. It's across from Center Park.

1. If Lily and her three friends don't take their school ID cards,they need to pay          dollars for the dolphin show.              

A. 10                          

B. 15              

C. 20                        

D. 25  

2. There is a basketball game at              .                

A. Park School                  

B. Green School                  

C. Center Park                  

D. Apple School  

3. If Helen wants to watch the basketball game, she should get there            .             

A before 4:00 p. m      

B. before 9:00 a m              

C. after 5:00 p. m        

D. after 5:30 p. m  

4. Center Park is on            .                  

A. Center Street          

B. Apple Street                

C. Park Street            

D. Long Street  

5. Which of the following is true?              

A. If you want to know something about the basketball game,you can call Mrs. Jones.              

B. Huayang Zoo is across from Center Park4              

C. The dolphins are from Singapore.              

D. Mrs. Jones works at Apple School.
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判断题

旅游商品是由实物和服务综合构成，向旅游者销售的旅游项目，其特征是服务成为产品构成的主体，其具体展现主要有线路、活动和食宿。()
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