问题 问答题

环宇公司计划用新设备替换现有的旧设备,旧设备预计尚可使用6年,旧设备账面价值为8万元,目前变价净收入为4万元。新设备投资额为12万元,预计使用6年。至第6年年末,新设备的预计残值为1.2万元,旧设备的预计残值为0.4万元。预计使用新设备可使企业在第1年增加营业收入4万元,第2~5年每年增加营业收入3万元,第6年增加营业收入3.2万元,使用新设备可使企业每年降低经营成本1.6万元,无建设期。该企业按直线法计提折旧,所得税税率为25%。 要求: (1)计算使用新设备比继续使用旧设备增加的投资额; (2)计算因旧设备提前报废发生的处理固定资产净损失抵税额; (3)计算使用新设备比使用旧设备每年增加的折旧额; (4)计算使用新设备比使用旧设备每年增加的营运成本; (5)计算使用新设备比使用旧设备每年增加的息前税后利润; (6)计算使用新设备比使用旧设备每年增加的净现金流量。

答案

参考答案:

解析:(1)使用新设备比使用旧设备增加的投资额=12-4=8(万元)
(2)因旧设备提前报废发生的处理固定资产净损失抵税额
=(8-4)×25%=1(万元)
(3)使用新设备比使用旧设备每年增加的折旧额
=(12-1.2)/6-(4-0.4)/6=1.2(万元)
(4)使用新设备比使用旧设备每年增加的营运成本
=-1.6+1.2=-0.4(万元)
(5)使用新设备比使用旧设备第1年增加的息前税后利润
=(4+0.4)×(1-25%)=3.3(万元)
使用新设备比使用旧设备第2~5年每年增加的息前税后利润
=(3+0.4)×(1-25%)=2.55(万元)
使用新设备比使用旧设备第6年增加的息前税后利润
=(3.2+0.4)×(1-25%)=2.7(万元)
(6)计算使用新设备比使用旧设备每年增加的净现金流量
△NCF0=-(12-4)=-8(万元)
△NCF1=3.3+1.2=4.5(万元)
△NCF2~5=2.55+1.2=3.75(万元)
△NCF6=2.7+1.2+(1.2-0.4)=4.7(万元)

阅读理解

Zoos divide opinion : there are those who think it is cruel to keep animals locked up while others believe zoos are essential for the survival of endangered species.

To argue that zoos imprison animals is to misunderstand what zoos are about. Without zoos many of the creatures we love and admire would no longer exist. Every single day,over one hundred animal species vanish. Scientists predict that as early as 2050 one quarter of the Earth’s species will become extinct.

Some animals are in danger because they are hunted. Alarmingly, the population of tigers has already fallen by ninety-five percent. Other species are in danger because of a lack of food. For example, there are fewer than 1300 giant pandas left in the wild.

Zoos have special breeding programmes to help those animals at risk. These breeding programmes are proving extremely successful. As Irene Shapiro from Zoo and Wildlife Support says, “the Puerto Rican Parrot has grown in numbers from just thirteen to about eighty-five and the Golden Lion Tamarin Monkey, which has almost ceased to exist twenty years ago, has been reintroduced back into the wild. ”

Unfortunately, not everyone understands this important role zoos play. For example, Brian Featherstone from the Anti-Zoo Forum says, “I can’t believe we take animals from the wild and put them in cages for the entertainment of the public! We should view them on film or TV in their natural environment.,’

However, this misses the point. A zoo does more than display animals to the public. It ensures their survival. Without zoos you would not be able to see many of these animals on TV or anywhere else!

小题1:What’s the writer’s attitude towards zoos?

A.He shows no opinion either for or against them.

B.He thinks that they are unnecessary and cruel.

C.He believes they play an important environmental role.

D.He expresses a desire that more of them be built.小题2:The underlined word “vanish” in Paragraph 2 most probably means _____.

A.remain

B.disappear

C.become rarer

D.get killed小题3:According to the passage the world’s tiger population _____.

A.will rise by 5% next year

B.is relatively stable

C.is 95% smaller than in the past

D.has fallen to 95%小题4:According to the passage some people do not agree with zoos because they _____

A.are too expensive to run

B.put animals in danger

C.do not provide enough food

D.keep animals locked up小题5:According to the writer ,the most important function of the zoo is to _____.

A.make a lot of money

B.entertain visitors

C.ensure animals’ survival

D.educate the public

单项选择题