问题 单项选择题

长城股份有限公司(以下简称长城公司),为增值税一般纳税人,适用的增值税税率为17%。不考虑除增值税以外的其他税费。长城公司自2007年5月起有关房地产的业务资料如下:
(1)2007年9月,长城公司准备将其白用的一栋写字楼出租,以赚取租金,采用成本模式进行后续计量,与甲公司签订了租赁协议,租赁开始日为2007年9月30日,租赁期为1年,每月支付15万元租金。该写字楼的原价为3 600万元,直线法计提折旧,使用年限为30年,预计净残值为零,已计提折旧400万元,未计提减值准备。
(2)2007年12月,长城公司对这栋写字楼进行日常维修,发生维修支出1.6万元。
(3)2008年3月31日,该写字楼所在地有活跃的房地产交易市场,并能够从房地产交易市场上取得同类的市场价格及相关信息,长城公司决定对该写字楼采用公允价值模式进行计量。2008年3月31日写字楼的公允价值为4 000万元,假设长城公司按净利润的10%计提盈余公积,不考虑所得税的影响。
(4)2008年9月底,长城公司与甲公司的合同到期,为了提高写字楼的租金收入,长城公司在租赁期满后对写字楼进行装修,并与乙公司签订了经营租赁合同,约定在装修完工时将写字楼出租给乙公司。2008年12月1日,写字楼装修完工,共发生支出150万元。
根据上述资料,不考虑其他因素,回答下列各题:

(3)截止到2008年3月31日,该写字楼累计计提的折旧是( )万元。

A.60

B.460

C.453.33

D.90

答案

参考答案:B

解析: 每月计提的折旧:3 600/30/12=10(万元),截至2008年3月31日,该写字楼计提的折旧=400/10×6=460(万元)。

阅读理解

Mark was walking home from school one day when he noticed that the boy ahead of him had tripped and dropped all the books he was carrying, along with two sweaters, a baseball bat, a glove and a small tape recorder. Mark knelt down and helped the boy pick up the scattered articles. Since they were going the same way, he helped to carry part of the burden. As they walked, Mark discovered the boy’s name was Bill, that he loved video games, baseball and history that he was having a lot of trouble with his other subjects and that he had just broken up with his girlfriend.

Mark went home after leaving Bill at his house. They continued to see each other around school, had lunch together once or twice, and then both graduated from junior high school. They ended up in the same high school, where they had brief contacts over the years. Finally the long-awaited senior year came. Three weeks before graduation, Bill asked Mark if they could talk.

Bill reminded him of the day years ago when they had first met. “Do you ever wonder why I was carrying so many things home that day?” asked Bill. “You see, I cleaned out my locker because I didn’t want to leave a mess for anyone else. I had stored away some of my mother’s sleeping pills and I was going home to commit suicide(自杀). But after we spent some time together talking and laughing, I realized that if I had killed myself, I would have missed that time and so many others that might follow. So you see, Mark, when you picked up my books that day, you did a lot more. You saved my life.”

小题1:What happened to Bill on his way home from school?

A.Bill almost killed himself.

B.Bill was caught on something and almost fell down.

C.Bill was sleepy from the sleeping pills.

D.Bill noticed Mark following him home.小题2:After Bill got home,           .

A.he missed his friend Mark very much

B.he decided to break up with his girlfriend

C.he intended to kill himself immediately

D.he thought of the friendliness of Mark小题3:Mark saved Bill from committing suicide by          .

A.helping Bill pick up the fallen books on the ground

B.saying something comfortable and friendly to Bill

C.persuading Bill not to leave a mess for other people

D.being friendly to Bill in trouble小题4:Bill cleared his locker in order to           .

A.store away some of his mother’s sleeping pills

B.prepare for the next school year of high school

C.leave the world without troubling others

D.help his mother do some housework the last time

单项选择题