问题 单项选择题

某设备的账面原价为800万元,预计使用年限为5年,预计净残值为20万元,采用双倍余额递减法计提折旧。该设备在第2年应计提的折旧额为 ( )万元。

A.195.2

B.192

C.187.2

D.124.8

答案

参考答案:B

解析: 该设备在第2年应计提的折旧额=固定资产的账面净值×双倍折旧率=(800-800×2÷5)×2÷5=192万元。采用双倍余额递减法时的折旧率是固定不变的,而计提折旧的基数为固定资产的净值。另外,企业在选用双倍余额递减法计提折旧时,残值不能从固定资产价值中抵减。

阅读理解

I get off the bus and walk a few blocks. I stop when I get to a garage-like place and walk to the metal door with brown paint. I turn the knob(把手)and walk in. A thousand eyes look at me as I take my place at the end of the long line. When I finally get up to the window, I hand the officer my ID. “I’m here to visit Mr C. Yes, I’m his daughter.”

I learn that line by heart. The officer hands me a piece of paper with my name as the visitor and my father’s as the prisoner. It tells me which floor to go to. As I get on the elevator, a rush of excitement runs through me. Then I go to the eighth floor, look around and see the faces I see here every Sunday and Thursday.

There he is. I stand on tiptoe(脚尖)to get a better view since I can hardly see him. He doesn’t look like my father. He’s got a beard now and he looks a lot weaker. He’s the dad that I see through a window. My dad who is separated from the world. The only place he now knows is his room in the prison. When I look deep into his eyes, I see emptiness and pain.

It’s difficult to hear him through the thick glass and over everyone else who is trying to talk. We try to carry on a normal conversation about simple things including my day and what I’m doing in school, but we mostly talk about how we can’t wait until he gets out. After an hour my time is up. We say our good-byes and love-yous.

I get on the bus to go home. My favorite place is where my father is—prison. I know, how can prison be anyone’s favorite place? But it is because my father is there. It’ll no longer be my favorite place once he gets out, though—home will be.

小题1:The author goes to the prison_________.

A.to talk with the officer

B.to visit her father

C.to get a piece of paper from the officer

D.to pay a visit to her favorite place 小题2:It can be inferred from the passage that the author’s father is ____________.

A.working there for a long time

B.just in prison for a short while

C.still healthy and strong in prison

D.seldom keeping in touch with people outside小题3:What does the author mainly talk of with her father?

A.Her behavior in school.

B.Simple things in everyday life.

C.Difficulty and trouble in her life.

D.The feeling of expecting him home.小题4:What can we know from the passage?

A.The author’s father will never go home.

B.The author meets her father once a week.

C.The author’s favorite place will change.

D.The author hates her father.

单项选择题