(二) 某公司以融资方式租入一台需要安装的设备，该设备的公允价_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题单项选择题

(二)
某公司以融资方式租入一台需要安装的设备，该设备的公允价值为500万元，租赁合同规定的最低租赁付款额为600万元，租赁期满，该设备转归承租企业拥有。该设备的实际最低付款额现值为460万元。发生安装调试费用共计20万元，另用银行存款支付的此项租赁谈判和签订租赁合同过程中发生的初始直接费用20万元。该设备预计可使用年限为15年，租期为12年。
根据上述资料，回答下列问题：

该设备达到预定可使用状态后，其折旧年限应为( )年。

A．8
B．12
C．15
D．18

答案

参考答案：C

解析：本题目属于能够合理确定租赁资产在租期届满后归于承租企业所有，所以应该以该项资产的全部使用寿命为折旧期限，即15年。

单项选择题共用题干题

女性，26岁，间歇性牙龈出血伴月经过多1年。体检：双下肢可见散在出血点及紫癜，肝脾不大。血红蛋白120g／L，红细胞4.6×10¹²／L，白细胞5．5×10⁹／L，分类正常，血小板25×10⁹／L

若确诊首先应进行（）

A.出血时间测定

B.D-二聚体测定

C.血小板相关抗体测定

D.骨髓象检查

E.血vWF测定

完形填空

Once upon a time there were two brothers who lived near each other. One day, they had a 16 because of some small things. And neither was willing to 17 each other.
One morning, there was a knock at door of the elder brother. He 18 it and found a man standing beside the door. “I’m a carpenter(木匠). I’m 19 a few days’ work. Perhaps you would have a few small jobs I could help with.”
“Yes,” said the elder brother. “I do have a job for you. 20 at that farm across the small river. It is my younger brother’s. We had a quarrel, so I won’t like to see his 21 any more. I want you to build me a 8-foot 22. ”
The man said, “I think I understand the situation. Don’t worry. I’ll be able to do a job that makes you 23” So the elder brother was very glad and left for the town nearby.
In the evening, the carpenter had just 24 his job when the elder brother returned. But he was 25 to find, instead of a fence, before him, stood a 2 6, which went from one side of the river 27 the other! On the other 28 of bridge, was his younger brother.
“Do you know the name of the bridge?” The carpenter asked.
“No,” the elder brother was 29
“OK, I can tell you. Its name is understanding and 30,” the carpenter smiled.
Suddenly they began to understand 31. Surely, between two brothers there should be a bridge rather than a 32. Standing on the bridge, they 33each other’s hands with 34 in their eyes.
“Could you stay another few days? I’ve a lot of other work for you,” said the elder brother. “I’d love to 35 on,” the carpenter said. “But I have many more bridges to build.”

A．looking for	B．looking at
C．looking on	D．looking up

A．disappointed