问题 多项选择题

乐天公司为一般纳税人,2013年3月3日购入需要安装的机器设备一台,不含税价10万,增值税率17%,另支付运输费1万(未取得税务机关规定的运输费用结算单据),安装费用5000元。3月10日,该设备安装完毕,已达到预定可使用状态。预计该设备的可使用寿命为5年,预计净残值率4%。假设乐天公司没有对该项机器设备计提减值准备。
[要求] 根据上述材料,回答下列各题。

下列折旧方法中,属于加速折旧法的是______。

A.直线法

B.年数总和法

C.双倍余额递减法

D.工作量法

答案

参考答案:B,C

解析: 加速折旧法也称递减费用法,是指在固定资产使用初计提较多而在后期计提较少,而相对加速折旧的方法。如年数总和法、双倍余额递减法。

名词解释
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阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项多余选项。

        1   .If you give and give without making time to fill your own needs, then it' s likely you will burn out, or feel upset. When you take and take without giving back, you never feel fulfilled, so you are always

searching for ways to fill the void in your life.

     The way to create a healthy balance between giving and receiving is to know and then live by your

values. I break values up into two groups which I call being and having values.   2   I suggest to my clients

that they choose three being values that are willing to make a commitment to live by. An example of some being values are:kind, loving, generous, inspirational, peaceful, wise and even powerful. By acting on these values you give to others through your actions and you inspire others by being a positive role model.

Mastering being these character traits becomes your life purpose.

        3   .These could be companionship, achievement, and support, being valued or financial security.

This is what you receive. You take responsibility for filling your own needs by taking steps to create these

feelings and conditions in your life.

     When you make a commitment to live by your being values, it becomes easier to make conscious

choices rather than reactionary ones. If your usual pattern is to talk about your problems, you could

choose to think and act like a calm person.

        4   .If your usual pattern is to worry, you could choose to act like a responsible or wise person. In

other words, you would act like the person you choose to be-this is the key to personal power.

     When you choose to act on your values, you not only feel good about yourself, you reinforce your

chosen beliefs.   5   .

A. Young people have a different set of values.

B. You feel that you have a responsibility to help them.

C. Your having values are the feelings you need to create in order to be happy.

D. Your being values are the character traits(特征,特点)of the ideal person you would like to be.

E. You feel happiest when you create a healthy balance between giving and receiving.

F. A calm person might go for a walk, meditate, or set a time limit before responding.

G. Over time acting in this way changes how you see the world, and in turn the way other people

    think of you.