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问题 单项选择题

某企业进行设备更新，一次投资10万元购买新设备，流动资金占用量为2万元，预计该技术方案投产后正常年份息税前净现金流量为4万元，每年支付利息1．2万元，所得税税率33%，该设备寿命期10年，期末无残值。若采用直线法计提折旧，则该技术方案的总投资收益率为（）

A.10.0%

B.16.7%

C.25.0%

D.28.3%

答案

参考答案：C

单项选择题

在实地盘存制下，平时( )。

A．只在账簿中登记财产物资的减少数，不登记财产物资的增加数

B．只在账簿中登记财产物资的增加数，不登记财产物资的减少数

C．对各项财产物资的增加和减少数，都要根据会计凭证登记入账

D．通过财产清查据以确定财产物资增加和减少数，并编制记账凭证登记入账
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双向翻译 （10分）

Today , I found out something about my brother that could get him into a lot of trouble. I’ m not sure whether to tell mum and dad.

Although william and I are almost 18 , 小题1:妈妈和爸爸仍然对我们要求很严格。Recently , William has begun wearing some strange clothes, and he looks quite different from before.小题2:The other day I saw him smoking in his room , with two of his friends, Jack and Sean .小题3:I know mum and dad would be angry with me if they knew that I had kept this secret for them . 64.也许我应该告诉他们, so they would’t blame me for keeping a secret.小题4:However, I don’t think william will live at home for much longer as he’s planning to go to university soon, 小题5:His grades are still good. It seems that his behaviour hasn’t hurt his studies . Maybe I should just keep my mouth shut.what should I do?
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