问题 单项选择题

B


Science is a dominant theme in our culture. Since it touches almost every facet of our life, educated people need at least some acquaintance with its structure and operation. They should also have an understanding of the subculture in which scientists live and the kinds of people they are. An understanding of general characteristics of science as well as specific scientific concepts is easier to attain if one knows something about the things that excite and frustrate the scientist.
This book is written for the intelligent student or lay person whose acquaintance with science is superficial; for the person who has been presented with science as a musty storehouse of dried facts; for the person who sees the chief objective of science as the production of gadgets; and for the person who views the scientist as some sort of magician. The book can be used to supplement a course in any science, to accompany any course that attempts to give an understanding of the modern world, or independent of any course -- simply to provide a better understanding of science. We hope this book will lead readers to a broader perspective on scientific attitudes and a more realistic view of what science is, who scientists are, and what they do. It will give them an awareness and understanding of the relationship between science and our culture and an appreciation of the roles science may play in our culture. In addition, readers may learn to appreciate the relationship between scientific views and some of the values and philosophies that are pervasive in our culture.
We have tried to present in this book an accurate and up-to-date picture of the scientific community and the people who populate it. That population has in recent years come to comprise more and more women. This increasing role of women in the scientific subculture is not an unique incident but, rather, part of the trend evident in all segments of society as more women enter traditionally male-dominated fields and make significant contributions. In discussing these changes and contributions, however, we are faced with a language that is implicitly sexist, one that uses male nouns or pronouns in referring to unspecified individuals. To offset this built-in bias, we have adopted the policy of using plural nouns and pronouns whenever possible and, when absolutely necessary, alternating he and she. This policy is far from being ideal, but it is at least an acknowledgment of the inadequacy of our language in treating half of the human race equally.
We have also tried to make the book entertaining as well as informative. Our approach is usually informal. We feel, as do many other scientists, that we shouldn’t take ourselves too seriously. As the reader may observe, we see science as a delightful pastime rather than as a grim and dreary way to earn a living.

This passage most probably is ______.

A.a book review

B.the preface of a book

C.the postscript of a book

D.the concluding part of a book

答案

参考答案:B

解析: 通过第二段首句“This book is written for the intelligent student or lay person whose acquaintance with science is superficial…”及最后一段首句“We have also tried to make the book entertaining as well as informative…”容易推断出本文是一本书的前言。故B正确。

填空题
问答题 案例分析题

丙股份有限公司(本题下称"丙公司")系生产家用电器的上市公司,实行事业部制管理,有A、B、C三个事业部,分别生产不同的家用电器,每一事业部为一个资产组。丙公司有关总部资产以及A、B、C三个事业部的资料如下。(1)丙公司的总部资产为一级电子数据处理设备,成本为4500万元,预计使用年限为20年。至2009年末,电子数据处理设备的账面价值为3600万元,预计剩余使用年限为16年。电子数据处理设备用于A、B、C三个事业部的行政管理,由于技术已经落后,其存在减值迹象。

(2)A资产组为一生产线,该生产线由X、Y、Z三部机器组成。三部机器的成本分别为12000万元、18000万元、30000万元,预计使用年限均为8年。至2009年末,X、Y、Z机器的账面价值分别为6000万元、9000万元、15000万元,预计尚可使用年限均为4年。由于产品技术落后于其他同类产品,产品销量大幅下降,2009年度比上年下降了45%。经对A资产组(包括分配的总部资产,下同)未来4年的现金流量进行预测并按适当的折现率折现后,丙公司预计A资产组未来现金流量现值为25440万元。丙公司无法合理预计A资产组公允价值减去处置费用后的净额,因X、Y、Z机器均无法单独产生现金流量,因此也无法预计X、Y、Z机器各自的未来现金流量现值。丙公司估计X机器公允价值减去处置费崩后的净额为5400万元,但无法估计Y、Z机器公允价值减去处置费用后的净额。

(3)B资产组为一条生产线,成本为5625万元,预计使用年限为20年。至2009年末,该生产线的账面价值为4500万元,预计尚可使用年限为16年。B资产组未出现减值迹象。经对B资产组(包括分配的总部资产,下同)未来16年的现金流量进行预测并按适当的折现率折现后,丙公司预计B资产组未来现金流量现值为7800万元。丙公司无法合理预计B资产组公允价值减去处置费用后的净额。

(4)C资产组为一条生产线,成本为11250万元,预计使用年限为15年。至2009年末,该生产线的账面价值为6000万元,预计尚可使用年限为8年。由于实现的营业利润远远低于预期,C资产组出现减值迹象。经对C资产组(包括分配的总部资产,下同)未来8年的现金流量进行预测并按适当的折现率折现后,丙公司预计C资产组未来现金流量现值为6048万元。丙公司无法合理预计C资产组公允价值减去处置费用后的净额。

(5)其他资料如下:①上述总部资产,以及A、B、C各资产组相关资产均采用年限平均法计提折旧,预计净残值均为零,计提减值后原预计使用寿命、预计净残值和折旧方法未发生变化;②电子数据处理设备按各资产组的账面价值和剩余使用年限加权平均计算的账面价值比例进行分配;③除上述所给资料外,不考虑其他因素。

要求:计算丙公司2009年12月31日电子数据处理设备和A、B、C资产组及其各组成部分应计提的减值准备金额,并编制相关会计分录;计算丙公司电子数据处理设备和A、B、C资产组及其各组成部分于2010年度应计提的折旧额,将数据填列在答案中的表格内。