问题 问答题

甲企业打算在2011年末购置一套不需要安装的新设备,以替换一套尚可使用5年、折余价值为50000元、变价净收入为10000元的旧设备。取得新设备的投资额为185000元。到2012年末,新设备的预计净残值超过继续使用旧设备的预计净残值5000元。使用新设备可使企业在5年内,第1年增加息税前利润15000元,第2至5年每年增加税后利润20000元、增加税后利息1000元。新旧设备均采用直线法计提折旧,适用的企业所得税税率为25%,投资人要求的最低报酬率为10%。
[要求]

计算更新设备比继续使用旧设备增加的投资额。

答案

参考答案:更新设备比继续使用旧设备增加的投资额=185000-10000=175000(元)

阅读理解

阅读理解

      According to a recent survey on money and relationships,36% of people are keeping a bank account

from their partner.While this financial unfaithfulness may appear as distrust in a relationship, in truth it may

just be a form of financial protection.With almost half of all marriages ending in divorce, men and women

are realizing they need to be financially savvy, regardless of whether they are in a relationship.

     The financial hardship on individuals after a divorce can be extremely difficult, even more so when

children are involved.The lack of permanency in relationships, job and family life may be the cause of a

growing trend to keep a secret bank account hidden from a partner, in other words, an"escape fund".

     Margaret's story is far from unique.She is a representative of a growing number of women in longterm

relationships who are becoming protective of their own earnings.Every month on pay day, she banks

hundreds of dollars into a savings account she keeps from her husband.She has been doing this throughout their sixyear marriage and has built a nest egg worth an incredible$100,000.Margaret says if her husband

found about her secret savings he'd be hurt and would take this as a sign that she wasn't sure of the

marriage."He'd think it was my escape fund so that financially I could afford to get out of the relationship if

it went wrong.I know you should approach marriage as being forever and I hope ours is, but you can

never be sure."

     Like many of her fellow secret savers, Margaret was hurt in a former relationship and has since been

very guarded about her own money.

     Coming clean to your partner about being a secret saver may not be all that bad.Take Colleen for

example, who had been saving secretly for a few years before she confessed to her partner."I decided to

open a savings account and start building a nest egg of my own.I wanted to prove to myself that I could

put money in the bank and leave it there for a rainy day."

1. The trend to keep a secret bank account is growing because________.

A. "escape fund" helps one through rainy days

B. days are getting harder and harder

C. women are money sensitive

D. financial conflicts often occur

2. The underlined word "savvy" in Paragraph 1 probably means________.

A. suspicious  

B. secure

C. wise  

D. simple

3. Which inference can we make about Margaret?

A. She is a unique woman.  

B. She was once divorced.

C. She is going to retire.  

D. She has many children.

4. The author mentions Colleen's example to show________.

A. any couple can avoid marriage conflicts

B. privacy within marriage should be respected

C. everyone can save a fortune with a happy marriage

D. financial disclosure is not necessarily bad

5. Which of the following is the best title of this passage?

A. Secret savers  

B. Love is what it's worth

C. Banking honesty  

D. Once bitten, twice shy

判断题