搜题请搜索小程序“爱下问搜题”
问题 单项选择题

某项设备原价为20000元，预计使用5年，预计净残值为600元，该设备采用双倍余额递减法计提折旧，第一年应计提的折旧额为( )。

A．3880元

B．4000元

C．7760元

D．8000元

答案

参考答案：D

解析： 本题考查重点是对“固定资产折旧的计算方法——双倍余额递减法”的掌握。年折旧额=固定资产期初净值×双倍直线折旧率，且双倍直线折旧率=(2/预计使用年限)×100%=(2/5)×100%=40%。则：年折旧额=20000×40%=8000(元)。因此，本题的正确答案为D。

单项选择题 A1/A2型题

认知疗法的最终治疗目标是（）。

A.使来访者能带着最少的焦虑、抑郁和敌意去生活

B.使来访者拥有比较现实、理性、宽容的生活哲学

C.降低来访者不良情绪体验

D.使来访者克服负性生活事件的困扰

E.使来访者克服情绪波动的影响
查看答案
单项选择题

Pharming is a scamming practice in which malicious code is installed on a personal computer or server,misdirecting users to ______ Web sites without their knowledge or consent. Pharming has been called "phishingwithout a lure".
In phishing, the perpetrator sends out legitimate-______ e-mails, appearing to come from some of theWeb’s most popular sites, in an effort to obtain personal and financial information from individualrecipients. But in pharming, larger numbers of computer users can be ______ because it is not necessaryto target individuals one by one and no conscious action is required on the part of the victim. In one form ofpharming attack, code sent in an e-mail modifies local host files on a personal computer. The host filesconvert URLs into the number strings that the computer uses to access Web sites. A computer with acompromised host file will go to the fake Web site even if a user types in the correct Internet address orclicks on an affected ______ entry. Some spyware removal programs can correct the corruption, but itfrequently recurs unless the user changes browsing ______

A. fewB. fraudulent C. normal D. structured
查看答案