问题 问答题

被评估机组为5年前购置,账面价值为20万元人民币,评估时该机组已不再生产了,已经被新型机组所取代。经调查和咨询了解到,在评估时点,其他企业购置新型机组的取得价格为30万元人民币,专家认定被评估机组与新型机组的功能比为0.8,被评估机组尚可使用8年。假定其他费用可以忽略不计。 要求:试根据所给条件(1)估测该机组的现时全新价格; (2)确定该机组的成新率; (3)确定该机组的评估值。

答案

参考答案:

解析:(1)被评估机组的现时全新价格最有可能为24万元人民币: 30×80%=24(万元人民币) (2)该机组的成新率=[8÷(5+8)]×100%=61.54% (3)该机组的评估值=24×61.54%=14.77(万元人民币)

阅读理解

Every year more people recognize that it is wrong to kill wildlife for “sport.” Progress in this direction is slow because shooting is not a sport for watching, and only those few who take part realize the cruelty and destruction.

The number of gunners, however, grows rapidly. Children too young to develop proper judgments through independent thought are led along way away by their gunning parents. They are subjected to advertisements of gun producers who describe shooting as good for their health and guncarrying as a way of putting redder blood in the veins (血管). They are persuaded by gunner magazines with stories honoring the chase and the kill. In school they view motion pictures which are supposedly meant to teach them how to deal with arms safely but which are actually designed to stimulate (刺激) a desire to own a gun. Wildlife is disappearing because of shooting and because of the loss of wildland habitat (栖息地). Habitat loss will continue with our increasing population, but can we slow the loss of wildlife caused by shooting? There doesn't seem to be any chance if the serious condition of our birds is not improved.

Wildlife belongs to everyone and not to the gunners alone. Although most people do not shoot, they seem to forgive shooting for sport because they know little or nothing about it. The only answer, then, is to bring the truth about sport shooting to the great majority of people.

Now, it is time to realize that animals have the same right to life as we do and that there is nothing fair or right about a person with a gun shooting the harmless and beautiful creatures. The gunners like to describe what they do as character-building, but we know that to wound an animal and watch it go through the agony of dying can make nobody happy. If, as they would have you believe, gun-carrying and killing improve human-character, then perhaps we should encourage war.

小题1:According to the text, most people do not seem to be against hunting because___________.

A.they have little knowledge of it

B.it helps to build human character

C.it is too costly to stop killing wildlife

D.they want to keep wildlife under control小题2:The underlined word "agony" in the last paragraph probably means______________.

A.form

B.Condition

C.pain

D.sadness小题3:According to the text, the films children watch at school actually__________.

A.teach them how to deal with guns safely

B.praise hunting as character-building

C.describe hunting as an exercise

D.encourage them to have guns of their own小题4:It can be inferred from the text that the author seems to_____________.

A.blame the majority of people

B.worry about the existence of wildlife

C.be in favour of war

D.be in support of character-building

填空题