2010年12月31日，甲公司购入一台设备并投入使用，取得增值税专用发票上注明价款为200000元，增值税34000元，另支付运杂费10000元。该设备预计使用年限5年，预计净残值1万元，采用双倍余额递减法计提折旧。假定不考虑其他因素，2011年度该设备应计提的折旧为（）元。
A.48000
B.80000
C.84000
D.97600
参考答案：C
解析：2011年该设备应计提的折旧为210000×2/5=84000（元）。
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| James was a curious young man. Everywhere he went, he liked to observe things and to 1 people-what they did, what they said and what they wore. Subconsciously, he was making quick 2 all the time. He couldn't really 3 it; it just happened. For example, he once saw a man whose body was 4 with tattoos (纹身). That man was strong and walked proudly. James imagined his 5 people up, sometimes with sticks and sometimes with his hands, speaking 6 words each time he opened his mouth. A troublemaker, perhaps, James 7 to himself. Sometimes James felt 8 for judging others this way, but that feeling was 9 and never really lasted. Then, one day, he saw a woman seated alone in a café. The woman was 10 , quite fat, and although she was not 11 , James could tell she was a short lady. 12 , James glanced across at her, looking at her from top to bottom. As his eyes reached her 13 , he got a shock. There she was, on her left foot, wearing a platform shoe that was at least 3 inches high. 14 could such a little middle-aged lady who was average-looking at best be so vain as to wear high platforms? Look beautiful? In that short moment of time, 15 thoughts flowed through James' mind. A second later, James' eyes naturally moved across to the lady's right foot. And there, he got an even bigger 16 -It was a flat shoe. She was not vain; she had a birth defect (缺陷)-uneven length of her legs. If anything, she deserved 17 and understanding, certainly not blame, not even mental ones. James was 18 with guilt. It was a(n) 19 lesson he learned about not 20 conclusions, about not judging people, especially so quickly. | ||||
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