问题 问答题

甲公司为一航空货运公司,经营国内、国际货物运输业务。2010年相关业务的资料如下:
(1) 为留住人才,公司实行下列职工福利及激励计划:
①自2010年1月1日起,公司为20名高级管理人员每人租赁住房一套并提供轿车一辆,免费使用;每套住房年租金为4.5万元,每辆轿车年折旧为9万元,按月计提租金与折旧。
②2010年3月2日,甲公司为奖励本公司职工按市价回购本公司发行在外普通股100万股,实际支付价款800万元(含交易费用);3月20日将回购的100万股普通股奖励给职工,奖励时按每股6元确定奖励股份的实际金额,同时向职工收取每股1元的现金。
③2010年12月22日公司将11月1日外购的彩色电视机50台作为福利分配给本公司的行政管理人员,该电视机每台买价2000元,12月22日每台的市场售价3500元(适用增值税税率为17%)。
(2) 由于拥有的用于国际运输的飞机出现了减值迹象,甲公司于2010年12月31日对其进行减值测试:
①甲公司以人民币为记账本位币,国内货物运输采用人民币结算,国际货物运输采用美元结算。
②2010年12月31日,飞机的账面原价为人民币76000万元,已计提折旧的金额为人民币54150万元,账面价值为人民币21850万元,预计尚可使用3年,甲公司拟继续经营使用该架飞机直至报废。
③由于国际货物运输业务受宏观经济形势的影响较大,甲公司预计该架飞机未来3年产生的净现金流量(假定使用寿命结束时处置该架飞机产生的净现金流量为零,有关现金流量均发生在年末)如下表所示。

年份 业务好时(20%的可能性) 业务一般时(60%的可能性) 业务差时(20%的可能性)
第1年 1000 800 400
第2年 960 720 300
第3年 900 700 240
④由于不存在活跃市场,甲公司无法可靠估计该架飞机的公允价值减去处置费用后的净额。
⑤在考虑了货币时间价值和飞机特定风险后,甲公司确定10%为人民币适用的折现率,确定12%为美元的折现率,相关复利现值系数如下:
(P/S,10%,1)=0.9091;(P/S,12%,1)=0.8929;
(P/S,10%,2)=0.8264;(P/S,12%,2)=O.7972;
(P/S,10%,3)=0.7513;(P/S,12%,3)=0.7118。
⑥2010年12月31日的汇率为1美元=6.62元人民币。甲公司预测以后各年末的美元汇率如下:第1年末为1美元=6.60元人民币;第2年末为1美元=6.55元人民币;第3年末为1美元=6.50元人民币。
1.计算2010年112月甲公司应计入管理费用的职工薪酬金额。

答案

参考答案:2010年12月甲公司应计入管理费用的职工薪酬=20×(4.5+9)/12+50×0.2×(1+17%)=34.2(万元)

阅读理解

阅读理解

     Two men, who were both seriously ill,  occupied the same hospital room. One man was allowed to

sit up in his bed for an hour a day to get rid of the fluids (液体) from his lungs. His bed was next to the

room's only window. The other man had to spend all his time lying flat on his back.

     The men talked for hours on_end. They talked about everything in their life. But always, the best

subject was the time when his roommate described all the things he could see outside the window.

     The man in the other bed would live for those onehour periods where his world would be

broadened and enlivened by all the activities and color of the outside world. The man had said out of

the window was a park with a lovely lake. Ducks and swans (天鹅) played on the water while children

sailed their model boats. Lovers walked arm in arm among flowers of every color. Old trees graced the

landscape,  and a fine view of the city skyline could be seen in the distance. As the man by the window

described all this in detail, the man on the other side of the room would close his eyes and imagine the

scene.

     One warm afternoon the man by the window described a parade passing by. Although the other

man could not hear the band, he could see it in his eye as the man by the window described it.

Unexpectedly, an alien thought entered his head: Why should he have all the pleasure of seeing

everything while I never get to see anything? It didn't seem fair. As the thought fermented (发酵), the

man felt ashamed at first. But as the days passed and he missed seeing more sights, his envy became

resentment and soon turned him sour. These dark thoughts made himself unable to sleep. He should be

by that window-and that thought now controlled his life.

     Late one night, as he lay staring at the ceiling, the man by the window began to cough

uncontrollably and pushed the button calling for help. But he never moved, never pushed his own

button,  which would have brought the nurse running. In about five minutes the man was gone.

     When his body was taken away, the other man asked if he could be moved next to the window.

His wish was soon granted (满足).

     But when he strained to take his first look out of the window, he found it faced a blank wall.

1. Which is the proper title of the passage?

A. The relationship between the two men.

B. Envy turns the soul sour.

C. The two men, who were both seriously ill, were in hospital.

D. The time the two men spent together in hospital.

2. What does the phrase "on end" mean in the second paragraph?

A. in total    

B. ending

C. only  

D. without stopping

3. What kind of person is the man by the window?

A. A liar.

B. An honest person.

C. A dull person.

D. A kind person.

4. Which of the following sentences is TRUE?

A. What the man by the window described was real.

B. Envy makes one's health worse day after day.

C. At first the man who couldn't see the sight outside the window could imagine the sight.

D. The man was happy when his wish was granted.

单项选择题