问题 多项选择题

X企业进口设备1台,价值为30000元,预计使用年限为5年,预计残值收入为3000元,假如以双倍余额递减法计提折旧,则( )。

A.双倍余额递减法年折旧率为40%

B.第1年应计提折旧12000元

C.第2年应计提折旧7200元

D.双倍余额递减法不考虑净残值

答案

参考答案:A,B,C,D

解析: 双倍余额递减法
双倍余额递减法不考虑固定资产残值,在这种方法下,年折旧率=2/预计使用年限×100%,年折旧额一固定资产账面价值折旧率,所以本题中:2/5×100%=40%,第1年折旧额=30000×40%=12000(元),第2年折旧额=(30000-12000)×40%=7200(元)。故全选。

阅读理解

This summer I will leave the junior high school where I have been for three years. I am generally considered to be a careful and polite boy now. However, five years ago, I was a little bit bossy(专横的). I often fought with other boys and sometimes I even fought with my elder sister. When I saw Superman on TV for the first time, I dreamed of being a superman one day.

One P.E. class, I called up all of my friends to get together in our classroom. “Can anybody jump out of the window?” I asked them. After hearing this, all my friends kept silent. “I know you are all chickens,” I said. “Can you?” one of my friends asked me. “Sure!” I answered. “If I do it, I will get all the toys that you have. If I fail, you will get all of my toys, OK?” They said, “OK!”

Then I went up to the window of the second floor. I took a deep breath and then jumped down, stretching out my arms just like Superman. Then I hit the ground.

When I opened my eyes, I found myself lying in the hospital. I was taken to the hospital because my arms were badly hurt. Later, I heard that my P.E. teacher nearly lost his job for this, but I never received the serious punishment I feared.

小题1:The story happened when the writer was in ______ .

A.university

B.elementary school

C.junior high school

D.senior high school小题2:What did the writer mean by “I know you are all chickens”?

A.The writer knew that his friends liked eating chicken.

B.The writer knew that his friends kept chickens at home.

C.The writer thought that his friends were afraid to do that.

D.The writer thought that his friends looked like chickens.小题3:What was the result of the accident?

A.The writer’s P.E. teacher was punished.

B.The writer left school because of it.

C.The writer hurt his legs during it.

D.The writer was punished by his teacher for what he had done小题4:Which of the following is TURE according to the passage?

A.There was only one child in the writer’s family.

B.The writer used to behave very well.

C.The writer was afraid to jump out of the window.

D.Superman is one of the writer’s favorite characters.小题5:What is the best title for this passage?

A.An Easy Flight

B.A “Brave” Superman

C.A Serious Punishment

D.My Classmates

问答题 简答题