问题 单项选择题

华阳公司拥有的甲设备原值为3000万元,已计提的折旧为800万元,已计提的减值准备为200万元,该公司在2012年12月31日对甲设备进行减值测试时发现,该类设备存在明显的减值迹象,即如果该公司出售甲设备,买方愿意以1800万元的销售净价收购;如果继续使用,尚可使用年限为5年,未来4年现金流量净值以及第5年使用和期满处置的现金流量净值分别为600万元、550万元、400万元、320万元、180万元。采用5%的折现率。则2012年末该设备应计提的减值准备为()万元。

A.2000

B.1820.13

C.179.87

D.200

答案

参考答案:C

阅读理解

As prices and building costs keep rising, the “do-it-yourself” (DIY) trend in the U.S. continues to grow.

“We needed furniture for our living room,” says John Ross, “and we just didn’t have enough money to buy it. So we decided to try making a few tables and chairs.” John got married six months ago, and like many young people these days, they are struggling to make a home at a time when the cost of living is very high. The Rosses took a 2-week course for $280 at a night school. Now they build all their furniture and make repairs around the house.

Jim Hatfield has three boys and his wife died. He has a full-time job at home as well as in a shoe making factory. Last month, he received a car repair bill for $420. “I was deeply upset about it. Now I’ve finished a car repair course. I should be able to fix the car by myself.”

John and Jim are not unusual people. Most families in the country are doing everything they can to save money so they can fight the high cost of living. If you want to become a “do-it-yourselfer”, you can go to DIY classes. And for those who don’t have time to take a course, there are books that tell you how you can do things yourself.

小题1:We can learn from the text that many newly married people ________.

A.find it hard to pay for what they need

B.have to learn to make their own furniture

C.take DIY courses run by the government

D.seldom go to a department store to buy things小题2:John and his wife went to evening classes to learn how to ________.

A.run a DIY shop

B.make or repair things

C.save time and money

D.improve the quality of life小题3:When the writer says that Jim has a full-time job at home, he means Jim ________.

A.keeps house and looks after his children

B.does his own car and home repairs

C.does extra work at night

D.makes shoes in his home小题4:Jim Hatfield decided to become a do-it-yourselfer when ________.

A.he had to raise the children all by himself

B.the car repair class was not helpful

C.he could not possibly do two jobs

D.his car repairs cost too much小题5:What would be the best title for the text?

A.the Joy of DIY

B.You Can Do It Too!

C.Welcome to Our DIY Course!

D.Ross and Hatfield: Believers in DIY

单项选择题