搜题请搜索小程序“爱下问搜题”
问题 问答题 简答题

二氧化碳系列灭火器适用于扑灭什么火灾，具有什么特点？

答案

参考答案：适用于扑灭油类、易燃液体、可燃气体、电器和机械设备等的初起火灾，具有结构简单、容量大、移动灵活、操作方便的特点。

阅读理解
阅读下列短文，选择正确答案。
     TYPING
     This course is for those who want to learn to type, as well as those who want to improve
their typing. The course is not common. You are tested in the first class and begin practising
at one of eight different skill levels. This allows you to learn at your own speed. Each
program lasts 20 hours. Bring your own paper. 
     Course fee: $125         Materials: $25
     Two hours each evening for two weeks. New classes begin every two weeks.
     This course is taught by a number of professional business education teachers who have
successfully taught typing courses before.

     UNDERSTANDING COMPUTERS
     This twelve-hour course is for people who do not know very much about computers,
but who need to learn about them. You will learn what computers are, what they can and
can't do and how to use them. 
     Course fee: $75   Jan. 4,7,11,14,18   Wed.& Sat. 9:00-11:30 a. m.   Equipment fee: $10
     David is a professor of Computer Science at Beijing University. He has over twenty years
of experience in the computer field.

      STOP SMOKING
      Do you want to stop smoking? Have you already tried to stop and failed? Now is the
time to stop smoking using the latest methods. You can stop smoking, and this twelve-hour
course will help you do it.
      Course fee: $30   Jan. 2,9,16,23   Mon. 2:00-5:00 p. m. 
      Dr John is a practising psychologist who has helped hundreds of people stop smoking.
1. If you choose the UNDERSTANDING COMPUTERS course, you will have classes _____.
[ ]
A. from Monday to Sunday
B. from Monday to Friday
C. on Wednesday and Saturday
D. on Saturday and Sunday
2. The STOP SMOKING course will last _____.
[ ]
A. for half a day
B. for three hours
C. for a week
D. for four weeks
3. Mr. Black works every morning and evening, but he wants to take part in one of the three courses. 
   Your suggestion is _____.
[ ]
A. TYPING
B. UNDERSTANDING COMPUTERS
C. STOP SMOKING
D. all the courses
4. If you want to learn about computers and at the same time you want to improve your typing, you will
    pay _____.
[ ]
A. $ 75
B. $ 150
C. $ 115
D. $ 235
5. The special difference between the TYPING course and the other two is _____.
[ ]
A. people with different skill levels may learn at different speed
B. you will take a test after the course
C. you will pay the fee before practising
D. you will pay less money
查看答案
问答题

华宇公司2009年1月1日自行建造仓库一座，购入为工程准备的各种物资100000元，支付的增值税额为17000元，实际领用工程物资105300元，剩余物资转作企业生产用原材料(假设增值税进项税额可以抵扣，增值税税率为17%)；另外还领用了企业生产用的原材料一批，实际成本为15000元，其增值税为2550元；分配工程人员工资25000元，企业辅助生产车间为工程提供有关劳务支出5000元，工程在2009年6月30日完工并交付使用，预计使用年限为5年，假设预计净残值为550元。企业要在双倍余额递减法和年数总和法两种方法中选择一种作为企业计提折旧的方法，由企业会计入员决策后选择。
要求：
(1)计算工程完工交付使用时固定资产的入账价值；
(2)编制固定资产购建及完工的相关会计分录；
(3)代企业会计入员计算2009年两种方法下的折旧金额。(结果保留两位小数)
查看答案