问题 单项选择题

2007年12月31日,甲公司预计某生产线在未来 4年内每年产生的现金流量净额分别为260万元、 300万元、420万元、550万元,2012年产生的现金流量净额以及该生产线使用寿命结束时处置形成的现金流量净额合计为810万元;假定按照 5%的折现率和相应期间的时间价值系数计算该生产线未来现金流量的现值;该生产线的公允价值减去处置费用后的净额为1 940万元。2007年12月31日计提减值准备前该生产线的账面价值为 2 000万元。已知部分时间价值系数如下:

1年 2年 3年 4年 5年
5%的复利
现值系数
0.9524 0.9070 0.8638 0.8227 0.7835
该生产线2007年12月31日应计提的减值准备为( )万元。

A.30.36
B.60
C.0
D.29.64

答案

参考答案:A

解析:该生产线未来现金流量现值=260× 0.9524+300×0.9070+420×0.8638+550× 0.8227+810×0.7835=1 969.64(万元),而公允价值减去处置费用后的净额=1 940(万元),所以,该生产线可收回金额应为1 969.64万元,应计提减值准备=2 000-1 969.64=30.36(万元)。

阅读理解

Television will turn 86 years old on September 7, 2013, and it has never looked better. In its youth, television was a piece of furniture with a tiny, round screen showing unclear pictures of  low­budget programs. In spite of its shortcomings, it became well-received. Between 1950 and 1963, the number of American families with a television jumped from 9% to 92% of the population.

As the audience got larger, the technology got better. Television sets became more reliable through the 1960s. Both of the reception and the picture improved. The major networks started broadcasting programs in color.

Even greater improvements were coming according to Sanford Brown, who wrote an article for the Post in 1967. Surprisingly, just about every prediction he made in the article became a reality. For example: All sets in the not­distant future will be color instruments. He also predicted that TV sets would become smaller, simpler, more reliable and less expensive and may forever put the TV repairman out of work. Smaller sets do not, of course, mean smaller screens. TV engineers expect screens to get much bigger. However, today's 3­D TV is even farther away, if it's coming at all.  There is some doubt whether the public would be eager to pay for it, in view of people's cold reception given to 3­D movies.

But the technology with the greatest potential, according to Brown, was cable television (有线电视), which was still in its early stages then. As he predicted, the future of cable television was highly interactive. It wasn't cable television that gave Americans their electronic connection to the world, however. It was the Internet.  He even foresaw the future office: using picture phones, big­screen televisions for conferences, and computers providing information, at the touch of a button.

Brown ever said, “The future of television is no longer a question of what we can invent. It's a question of what we want.”

小题1:What can we infer about television sets in the 1960s?

A.They were very popular with Americans.

B.Their appearance remained unchangeable.

C.They showed black­and­white pictures.

D.Their pictures were of poor quality.小题2:Which of the followings did Sanford Brown fail to predict?

A.Television's good quality.

B.The invention of 3­D TV.

C.The more functions of TV.

D.The potential of cable TV.小题3:From the passage we know _________.

A.TV will certainly take the place of computers

B.There won’t be further improvement on TV

C.TV repairmen will be out of work in the future

D.3­D movies don’t appeal to people very much小题4:What is the text mainly about?

A.The shortcomings of television.

B.The advantages of television.

C.The development of television.

D.The invention of television.

填空题