AS公司于2002年12月1日购入不需要安装的设备一台并投入使用。该_爱下问搜题

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问题单项选择题

AS公司于2002年12月1日购入不需要安装的设备一台并投入使用。该设备入账价值为 800万元，采用直线法计提折旧(税法规定采用双倍余额递减法计提折旧)，折旧年限为5年(与税法规定一致)，预计净残值为零(与税法规定一致)。2005年1月1日开始执行《企业会计制度》，考虑到技术进步因素，公司从2005年1月起将该项设备的折旧方法改为双倍余额递减法。假设公司2003年适用所得税税率为15%，2004年为 33%，所得税采用递延法核算，则该设备折旧方法变更的累积影响数为( )万元。

A．-128.64

B．-157.44

C．-163.2

D．-192

答案

参考答案：B

解析：
累积影响数计算表

年度	按原会计政策计算确定的折旧费用(1)	按新会计政策计算确定的折旧费用(2)	税前差异(3)=(2)-(1)	所得税费用的影响(4)=(3)×%	税后差异(5)=(3)-(4)
2003	800÷5=160	800×2/5=320	320-160=160	160×15%=24	160-24=136
2004	800÷5=160	(800-320)×2/5=192	192-160=32	32×33%=10.56	32-10.56=21.44
合计					157.44

单项选择题

某企业向摩托车制造厂（增值税一般纳税人）订购摩托车10辆，支付货款（含税）共计250800元，同时支付设计、改装费30000元。摩托车制造厂计缴消费税的销售额是（）元。

A.214359

B.240000

C.250800

D.280800

单项选择题

What’s your earliest childhood memory Can you remember learning to walk Or talk The first time you heard thunder or watched a television program Adults seldom (1) events much earlier than the year or so before entering school, (2) children younger than three or four (3) retain any specific, personal experiences.

A variety of explanations have been (4) by psychologists for this "childhood amnesia". One argues that the hippo-campus; the region of the brain which is (5) for forming memories, does not mature until about the age of two. But the most popular theory (6) that, since adults don’t think like children, they cannot (7) childhood memories. Adults think in words, and their life memories are like stories or (8) one event follows (9) as in a novel or film. But when they search through their mental (10) for early childhood memories to add to this verbal life story, they don’t find any that fit the (11) . It’s like trying to find a Chinese word in an English dictionary.

Now psychologist Annette Simms of the New York State University offers a new (12) for childhood amnesia. She argues that there simply aren’t any early childhood memories to (13) . According to Dr. Simms, children need to learn to use someone else’s spoken description of their personal (14) in order to turn their own short-term, quickly forgotten (15) of them into long-term memories. In other (16) , children have to talk about their experiences and hear others talk about (17) --Mother talking about the afternoon (18) looking for seashells at the beach or Dad asking them about their day at Oceanz Park. Without this (19) reinforcement, says Dr. Simms, children cannot form (20) memories of their personal experiences.

Notes: childhood amnesia 儿童失忆症。

（15）（）

A.impressions

B.beliefs

C.minds

D.insights