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问题 单项选择题

设计外底时设计参数由材料厚度、基础放量和工艺修饰量三部分组成，其中材料的厚度以敲实厚度最为合理，一般以材料的（）作为敲实厚度。

A.60%-70%

B.80%-85%

C.50%-60%

D.90%-95%

答案

参考答案：B

问答题

甲公司从事房地产开发经营业务，对出租的商品房、土地使用权和商铺均采用成本模式进行后续计量。甲公司的财务经理在复核2012年度财务报表时，对以下交易或事项会计处理的正确性难以作出判断：
(1)1月1日，因商品房滞销，董事会决定将两栋商品房用于出租。1月20日，甲公司与乙公司签订租赁合同并已将两栋商品房以经营租赁方式提供给乙公司使用。出租商品房的账面余额为9000万元，未计提跌价准备，公允价值为10000万元。该出租商品房预计使用50年，预计净残值为零，采用年限平均法计提折旧。甲公司认为其出租的商品房属于存货，因此2012年未对商品房计提折旧。
(2)1月5日，收回租赁期届满的一宗土地使用权，经批准用于建造办公楼。该土地使用权原取得时成本为5000万元，未计提减值准备，至办公楼开工之日已摊销10年，预计尚可使用年限为40年，采用直线法摊销，无残值。办公楼于3月1日开始建造，至年末尚未完工，共发生工程支出3500万元。
甲公司将土地使用权的成本计入办公楼成本。
(3)3月5日，收回租赁期届满的商铺，并计划对其重新装修后继续用于出租。该商铺成本为6500万元，至重新装修之日，已计提折旧2000万元，账面价值为4500万元。装修工程于8月1日开始，于年末完工并达到预定可使用状态，共发生装修支出1500万元，替换原装修支出的账面价值为300万元。装修后预计租金收入将大幅增加。
甲公司将发生的装修支出1500万元计入当期损益。
要求：

根据资料(2)，判断甲公司2012对土地使用权的会计处理是否正确，同时说明判断依据；如果甲公司土地使用权不计入办公楼成本，请计算2012年土地使用权摊销金额。
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单项选择题

Modern industrial society grants little status to old people. In fact, such a society has a system of built-in obsolescence. There is no formal system for continuing our education throughout our life in order to keep up with rapidly changing knowledge. When our education and job skills have grown obsolete, we are treated exactly like those who have never gained an education or job skills and are not encouraged or given the opportunity to begin anew.As a society becomes more highly developed, the overall status of older people diminishes. Improved health technology creates a large pool of old people, who compete for jobs with the young. However, economic technology lowers the demand for workers and creates new jobs for which the skills of the aged are obsolete, forcing older people into retirement. At the same time, young people are being educated in the new technology and are keeping pace with rapid changes in knowledge. Finally, urbanization creates age-segregated neighborhoods. Because the old live on fixed incomes, they must often live in inferior housing. All these factors — retirement, obsolete knowledge and skills, inferior standards of living — lower the status of the aged in society.A century ago, when one could expect to live only to 50 or so, the life span more or less coincided with the occupation and family cycle. But today the average life span allows for fifteen to twenty years of life after these cycles. It appears that our life span is outpacing our usefulness in society.

The high development of economic technology________.

A．makes job skills out of fashion

B．lowers the demand for workers

C．forces old people into retirement

D．creates new jobs for older people
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