问题 单项选择题

XYZ公司系ABC会计师事务所常年审计客户,2009年度在经营形式、内部管理等方面与2008年度比较未发生重大变化,且未发生重大重组行为。A注册会计师作为2009年度财务报表审计的审计项目负责人,在审计过程中,注意到以下问题,请代为作出正确的专业判断。

在对固定资产和累计折旧进行审计时,A注册会计师注意到:L公司于2008年12月31日增加投资者投入的一条生产线,其折旧年限为10年,残值率为0,采用直线法计提折旧,该生产线账面原值为1 500万元,累计折旧为900万元,评估增值为200万元,协议价格与评估价值一致;2009年6月30日L公司对该生产线进行更新改造,2009年12月31日该生产线更新改造完成,发生的更新改造支出为1000万元,该次更新改造提高了使用性能,但并未延长其使用寿命;截至2009年12月31日,上述生产线账面原值和累计折旧分别为2700万元和1100万元。在对固定资产和累计折旧进行审计后,A注册会计师应提出的审计调整建议是( )。

A.固定资产原值调减200万元,累计折旧调减1100万元

B.固定资产原值调减200万元,累计折旧调减100万元

C.固定资产原值调减1000万元,累计折旧调减1100万元

D.固定资产原值调减1000万元,累计折旧调减100万元

答案

参考答案:C

解析: 本题中的生产线完成更新改造之后的账面原值应为1700[(1500-900+200) -800/(4×2)+1000]万元,累计折旧应为0(2009年6月30日对生产线进行更新改造时已将其账面累计折旧100万元转销)。故该项固定资产原值应调减1000万元,累计折旧应调减1100万元。

完形填空

When friends and family heard what I was planning, they wondered if I had gone crazy. But here I was in New Mexico, working at a youth farm as a volunteer. I wanted to give back to society. The farm is one of the nonprofit (非盈利的) camps in New Mexico. Founded in 1998, it provides a free camp for the kids whose families are poor. My main responsibility was to look after them.

More than anything, I was excited. I had the opportunity to influence these kids’ lives. I could help them have fun. At the beginning, I couldn’t help feeling nervous. By the end of the first week, I had felt completely at ease. Each child listened to me and enjoyed the games we played. This farm was their heaven, and each child truly felt beatific.

Harrison was probably the most troubled child I saw all summer. He couldn’t deal with anger. As soon as I met him, it was clear that he’d never been shown kindness or patience. His temper would unexpectedly fly out of control. He refused to play games with us and hit other kids at the very start. He was always worried that I would shout at him or hit him. I told him that I would never do that. And I simply educated him to be a kind and patient boy. After Harrison’s going home, his mother wrote to tell me how differently her son reacted to others and how much gentler he had become.

The kid was not the only one that changed. I changed, too. I grew to appreciate my caring family. I became more patient, too. My eyes were also opened to the different situations people live in. Giving myself to show them love was the most meaningful part of my service. As the saying goes, love is, above all, the gift of oneself.

小题1:For what purpose did the author work at the youth farm? (no more than 6 words)

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小题2:What kind of kids could come to the camp? (no more than 6 words)

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小题3:What does the underlined word “beatific” mean? (1 word)

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小题4:How did the author change Harrison’s character? (no more than 12 words)

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小题5:Do you want to be a volunteer like the author? Why? (no more than 20 words)

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单项选择题