问题 单项选择题

With the widespread use of the personal computer, many authorities in the field of (56) have pointed out the need for computer literacy.
Unfortunately, there is no (57) agreement as to what the term "computer literacy" means. Some feel that computer literacy means knowing how to make the computer "compute"; that is knowing how to program computers in one or more programming languages.
Others feel that knowing how to program is merely a small segment of computer literacy. These people (58) the major emphasis in schools should be on teaching how to effectively use the many software packages that are available.
Still others suggest that computer literacy education is not required. They suggest that computers are being so rapidly integrated into our society that using a computer will be as (59) as using a telephone or a video tape recorder, and that special education will not be necessary. (60) of one’s definition of computer literacy, it is recognized by most that learning to use a computer is indeed an important skill in modern society.

A.equal

B.universal

C.different

D.difficult

E.common

F.big

答案

参考答案:E

选择题
问答题

百顺股份有限公司发行债券及购建设备的有关资料如下: (1)2007年1月1日,经批准发行两年期面值为800万元的公司债券。该债券系到期一次还本付息债券,票面年利率为6%,发行价格为812万元(发行费用略);发行债券筹集的资金已收到。该债券的溢价采用直线法摊销。 (2)2007年1月1日,利用发行上述公司债券筹集的资金购置一台需要安装的设备,增值税专用发票上注明的设备价款为680万元,增值税额为1156万元,价款及增值税已由银行存款支付。购买该设备支付的运费为164万元。 (3)该设备安装期间领用工程物资24万元(含增值税额);领用生产用原材料一批,实际成本3万元,应转出的增值税额为0.51万元;支付安装人员工资6万元;发生其他直接费用399万元。2007年3月31日,该设备安装完成并交付使用。 该设备预计使用年限为5年,预计净残值为2万元,采用双倍余额递减法计提折旧。 (4)2009年3月31日,因调整经营方向,将该设备出售,收到价款306万元,并存入银行。另外,用银行存款支付清理费用0.4万元。假定不考虑与该设备出售有关的税费。 要求: (1)编制该公司发行债券的会计分录(“应付债券”科目要求写出明细科目)。 (2)计算该设备的入账价值(假定不考虑发行债券筹集资金存入银行产生的利息收入)。 (3)计算该设备2007年、2008年和2009年应计提的折旧额。 (4)编制出售该设备的会计分录。(答案中的金额单位用万元表示)