问题 单项选择题

A公司2007年1月1日从C公司购入N型机器作为固定资产使用,该机器已收到,不需安装。购货合同约定,N型机器的总价款为2000万元,分3年支付,2007年12月3]日支付1000万元,2008年12月31日支付600万元,2009年12月31日支付400万元。假定A公司3年期银行借款年利率为6%。则2007年1月1日固定资产的入账价值为( )万元。

A.2000
B.1813.24
C.186.76
D.1886.79

答案

参考答案:B

解析: 固定资产入账价值=1000/(1+6%) +600/[(1+6%)×(1+6%)]+400/[(1 +6%)×(1+6%)×(1+6%)]= 1813.24(万元)

阅读理解

阅读理解

     Brazil has become one. of the developing world's great successes at reducing population growth but

more by accident than design. While countries such as India have made joint efforts to reduce birth rates, Brazil had better results without really trying, says George Martine at Harvard.

     Brazil's population growth rate dropped from 2. 99% a year between 1951 and 1960 to 1. 93% a

year between 198 land 1990, and Brazilian women now have only 2. 7 children on average. Martine says

this figure may have fallen still further since 1990, an achievement that makes it the envy of many other

Third World countries.

     Martine puts it down to, among other things, soap operas (肥皂剧) and installment (分期付款) plans

introduced in the 1970s. Both played an important, although indirect, role in lowering the birth rate. Brazil

is one of the world's biggest producers of soap operas. Globo, Brazil's most popular television network,

shows three hours of soaps six nights a week, while three others show at least one hour a night. Most

soaps are based on wealthy characters living the high life in big cities. 

     Although they have never really tried to work in a message towards the problems of reproduction,

they describe middle and upper class values: not many children, women working, says Martine. They sent

this image to all parts of Brazil and made people conscious of other patterns of behaviour and other

values, which were put into a very attractive package.

     Meanwhile, the installment plans tried to encourage the poor to become consumers. " This led to an

enormous change in consumption patterns and consumption was incompatible (不相容的) with unlimited

reproduction," says Martine.

1. According to the passage, Brazil has lowered its population growth ________.

A. by educating its citizens

B. by careful family planning  

C. by limiting birth rate        

D. by chance

2. According to the passage, many Third World countries____

A. are unwilling to control the birth rate.

B. are willing to join Brazil in controlling their birth rate soon

C. haven't yet found an effective measure to control their population

D. haven't realized the importance of TV plays in family planning

3. Soap operas have helped in lowering Brazil's birth rate because ________.

A. they educate people.            

B. they have gradually changed people's way of life

C. people are drawn to their attractive package  

D. they popularize birth control measures

4. What is Martine's conclusion about Brazil's population growth?

A. The desire for consumption helps to reduce birth rate.

B. The increase in birth rate will be controlled.

C. Consumption goes with reproduction.

D. A country 's production is limited by its population growth.

5. According to the passage, soap operas show that they have ____in the middle class.

A. one or two babies.        

B. many babies      

C. only a boy   

D. only a girl

单项选择题