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问题 单项选择题

2010年6月10日，某上市公司购入一台不需要安装的生产设备，支付价款200万元，增值税税额34万元，购入后即达到预定可使用状态。该设备的预计使用寿命为10年，预计净残值为16万元，按照年限平均法计提折旧。2011年12月因出现减值迹象，对该设备进行减值测试，预计该设备的公允价值为110万元，处置费用为26万元；如果继续使用，预计未来使用及处置产生现金流量的现值为70万元。假定计提减值后，该生产设备的原预计使用寿命、预计净残值以及选用的折旧方法不变。
要求：根据上述资料，不考虑其他因素，回答下列问题。

2011年12月31日生产设备账面净值为( )万元。

A．201.3
B．223.1
C．172.4
D．173.93

答案

参考答案：C

解析：2011年12月31日固定资产账面净值=200－(200－16)÷10×1.5=172.4(万元)。

填空题

柴油机喷油时间过早的原因之一是（）固定螺丝松动而移位。
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阅读理解

Paris is the capital of France, a country in the west of Europe. It is also one of the most beautiful and most famous cities in the world.

Paris is called the City of Light. It is also an international fashion center. What modern women are wearing in Paris will soon be worn by many women in other parts of the world. Paris is also a famous world center of education. For instance, the headquarters of UNESCO, the United Nations Educational, Scientific, and Cultural Organization, is in Paris.

The Seine River divides the city into two parts. Thirty-two bridges cross this scenic river. The oldest and perhaps most well-known is the Pont Neuf, which was built in the sixteenth century. The Sorbonne, a famous university, is located on the Left Bank (south side) of the river. The beautiful white church Sacre Coeur lies on top of the hill called Montmartre on the Right Bank (north bank) of the Seine.

There are many other famous places in Paris, such as the famous museum the Louvre as well as the cathedral of Notre Dame. However, the most famous landmark in this city must be the Eiffel Tower.

Paris is named after a group of people called the Parisii. They built a small village on an island in the middle of the Seine River about two thousand years ago. This island, called the le de la Cite, is where Notre Dame is located. Today around eight million people live in the Paris area.

小题1: The best title for the text would be ______.

A．The City of Paris

B．The French Language

C．Education and Culture in France

D．The Eiffel Tower, the Symbol of Paris小题2:The underlined word “headquarters” (paragraph 2) means _______.

A．buildings

B．research center

C．market

D．head office小题3:We can infer from the text that Notre Dame is located ______.

A．on the Right Bank

B．on the Left Bank

C．on neither bank

D．on both banks
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