问题 单项选择题

根据下列题目已知条件,回答以下各题

某公司为一家高科技企业,进口一条价值40万元的生产线。会计制度规定该固定资产的预计使用年限为5~8年,预计净残值为20000元,采用直线法计提折旧。假定该企业资金成本为10%。

若该生产线的折旧年限为5年,则不考虑生产线带来的收益,前8年折旧每年抵减企业所得税()元。

A.15390

B.18740

C.20470

D.25080

答案

参考答案:D

解析:

年折旧额=(400000-20000)÷5=76000元,抵减企业所得税=76000×33%=25080元。

阅读理解

Canada geese are large blue and white birds .When autumn arrives ,they have to fly south where the weather is warmer .The winters are so cold in Canada that the birds will die if they stay there .

Last spring ,Bill Lishman found sixteen young Canada geese on his farm “They had lost their parents , ”Bill thought . “These young birds won’t know what to do in the autumn .

Bill had a small plane and he decided to teach the birds to follow him .All through the summer ,he went on short trips in his plane and the young geese flew after him .”

When the cold weather arrived in autumn ,Bill flew to Virginia in the United States ,600 miles south from his home in Canada .The geese follwed him all the way .Bill flew to Virginia and returned home .

This spring ,Bill was waiting for the birds to come back .They didn’t arrive ,so Bill flew to Virginia to get them .He looked for them for two weeks but he couldn’t find them .

When he arrived back home ,Bill found the geese waiting for him .Then had found the way home without him !

小题1: Canda geese have to flly south______.

A.in spring

B.before autumn

C.in the winter

D.after summer小题2:The young birds_____,so they could follow Bill to Virginia .

A.were well trained

B.went on trips in Bill’s plane

C.liked Bill

D.lost their parents小题3:Bill took the birds to virginia because ______.

A.it’s warmer there

B.it’s 600 miles away from his home

C.he wanted the birds to fly after him

D.it’s a beautiful place in the United States小题4:The birds returned to Bill’s home_______.

A.in Bill’s plane

B.by themselves

C.in the winter

D.in the autumn小题5:.From the passage we can know that Bill _____.

A.likes the birds very much

B.in an American bird-lover

C.stayed in Virginia with the birds

D.taught the birds to fly

单项选择题