某台设备账面原值为210 000元，预计净残值率为5%，预计使用年限为5年，采用双倍余额递减法计提折旧。该设备在使用3年零6个月后提前报废，报废时发生清理费用 5 000元，取得残值收入10000元，未计提减值准备。则该设备报废时对企业当期税前利润的影响为( )元。

A．-32 100

B．31 645

C．32 100

D．-31 645

A warehouse had a square floor with area 10,000 square meters. A rectangular addition was built along one entire side of the warehouse that increased the floor area by on-half as much as the original floor are-a. How many meters did the addition extend beyond the original building ？（）

A．10

B．20

C．50

D．200

E．500