问题 多项选择题

下列各项中,会使固定资产账面价值发生变化的有______。

A.计提折旧

B.对设备进行日常维护费

C.该固定资产市场价格上升

D.计提减值准备

答案

参考答案:A,D

解析:[考点] 固定资产的账面价值
固定资产账面价值=固定资产的原价-计提的减值准备-计提的累计折旧。对固定资产计提折旧会使固定资产账面价值降低。发生的固定资产日常修理费计入当期损益,不影响固定资产的账面价值。计提固定资产减值准备会使固定资产账面价值降低。而固定资产是以历史成本入账,购入后市场价格对账面价值无影响。故选A、D。

单项选择题 A1/A2型题
阅读理解

Although women lead healthier, longer lives, the cruel opinion that they become "old” sooner than men is widespread in the workplace, research shows. 

A survey of more than 2,600 managers and personnel professionals showed that age discrimination is not only common in the workplace, but is shot through with inconsistencies (矛盾).

Six in ten managers reported being a victim of age discrimination -- usually because they were turned down for a job for being too old or too young. Yet more than a fifth admitted that they used age as an important standard.

Although the survey found widespread agreement that older workers were better than younger colleagues when it came to reliability, commitment (承担义务), loyalty (忠诚) and customer service, these qualities were not necessarily considered to be worthy of advancement.

A large number of persons believed that workers between 30 and 39 had the best promotion chances, with only 2 per cent giving examples of 50-year-olds or above.

There was evidence that people were considered old at different ages in different jobs. A young man working in IT said he was considered too old by the age of 28.

In fact there was no evidence to suggest that older workers were less valuable to companies than younger workers, in fact the opposite was often true because older workers often brought experience.

The findings also suggested that the Government's ideas on age in the workforce may also be out of step with reality.

63.Which is the discrimination mentioned in this passage?

A. The healthier women are, the sooner they will lose their jobs.

B. Society knows women should be respected, but it doesn't offer them any jobs.

C. Female managers respect male workers, but male managers don't respect female workers.

D. victims of age discrimination consider age as an important standard.

64.Older workers are better than younger colleagues because they have many advantages except that they are _____.    

A. dependable          B. married       C. faithful     D. helpful

65.Why does the writer mention a young man working in IT?

A. Because the writer thinks it a pity that this young man is old.

B. Because it's an example of different age standards in different jobs.

C. Because IT industry is developing too fast.

D. Because the writer doesn't think the young man is old.

66. Which statement is true according to the writer's attitude?

A. The present age standard doesn't go with reality.

B. The present age standard is reasonable.

C. women should work longer than men.  

D. Young workers should learn from old workers.