问题 单项选择题

甲公司自行建造某项生产用大型流水线,该流水线由A、B、C、D四个设备组成。该流水线各组成部分以独立的方式为企业提供经济利益。有关资料如下:
(1)2008年1月10日开始建造,建造过程中发生外购设备和材料成本4 000万元,职工薪酬720万元,资本化的借款费用1 100万元,安装费用1 200万元,为达到正常运转发生测试费100万元,外聘专业人员服务费400万元,在建工程中使用固定资产计提折旧4万元,员工培训费6万元。2007年9月,该流水线达到预定可使用状态并投入使用。
(2)该流水线整体预计使用年限为15年,预计净残值为零,采用年限平均法计提折旧。A、B、C、D各设备在达到预定可使用状态时的公允价值分别为2 016万元、1 728万元、2 880万元和1 296万元,各设备的预计使用年限分别为10年、15年、20年和12年。按照税法规定该流水线采用年限平均法按10年计提折旧,预计净残值为零,其初始计税基础与会计计量相同。
(3)甲公司预计该流水线每年停工维修时间为7天,维修费用不符合固定资产确认条件。
(4)因技术进步等原因,甲公司于2011年3月对该流水线进行更新改造,以新的部分零部件代替了C设备的部分旧零部件,C设备的部分旧零部件的原值为1 641.6万元,更新改造时发生的支出2 000万元,2011年6月达到预定可使用状态。
要求:根据上述材料,不考虑其他因素,回答以下问题。

甲公司就该C设备更新后的账面价值为( )万元。

A.2 902.88

B.4 736

C.2 736

D.2 257.2

答案

参考答案:A

解析: 设备C的入账价值
=[7 524×2 880/(1 016+1 728+2 880+1 296)]
=2 736(万元)
替换前的账面价值
=2 736-2 736/20×3/12-2 736/20×3-2 736/20×3/12
=2 736-478.8=2 257.2(万元)
加:更新改造时发生的支出2 000万元
减:替换零部件的账面价值
=1 641.6-478.8×1 641.6/2 736
=1 354.31(万元)
更新后的账面价值
=2 257.2+2 000-1 354.32=2 902.88(万元)

阅读理解

My problems started after I went to a boar ding school. I was only 14, and at first I missed my family a lot. I often called them and cried on the phone. But after two weeks, I found I enjoyed being with my classmates at school.

I had many friends who were boys. I thought of them as my best friends - but only friends. I never guessed my friendships with boys would become a problem.

Then, three months later, my friends told me that some teachers and girls said I was hanging out with boys all day long in order to get attention from them. Seven months after that, the head teacher Mr. Wang asked the class to choose some students to join the Student Union. I thought I could win for I was doing well in school. I'd already won prizes for the best math and English exams. A week later, the list came out and it didn't include me. I was sad.

Mr. Wang came to me and sai d, "Don't be sad. I know you're excellent! Maybe

you're a little distant from the girls in our class. They don't know much about you, so some of them didn't choose you. It doesn't matter. Do your best to get along well with everyone and I think you'll make it next time."

小题1:What was the writer's problem when she first entered the boarding school?

A.She didn't like her new school.

B.She didn't get along well with her classmates.

C.She missed her family very m uch.

D.She didn't like her new teacher.小题2:Many of the writer's friends in her new school were _______.

A.teachers

B.boys

C.girls

D.women小题3:Why did the writer fail to join the Student Union?

A.Her teachers didn't like her.

B.She was a poor student.

C.Some girls didn't choose her.

D.She likes showing off herself.小题4:Which of the following is NOT true, according to the passage?

A.The writer won prizes for the best science and English exams.

B.The writer didn't realize that her friendships with boys would cause problems.

C.The writer was sad because she failed to join the Student Union.

D.The teacher thought she was an excellent student

问答题