问题 单项选择题

某企业采用双倍余额递减法计提固定资产折旧。2005年10月份购人设备一台,该设备原值为80000元,预计可使用年限5年,预计该设备报废时的净残值收入为3000元,请计算该设备在2009年应该计提的折旧额()元。

A.20900

B.19200

C.11520

D.7140

答案

参考答案:D

解析:

考点:双倍余额递减法

在使用双倍余额递减法计提固定资产折旧时,一般应在其折旧年限到期前两年内,将固定资产账面净值扣除预计净残值后的余额平均摊销。因为折旧率为2/5=40%,所以2006年固定资产折旧额=80000×40%=32000(元),2007年折旧额=(80000—32000)X40%=192000(元),2008年固定资产折旧额=(80000-32000-192000)×40%=11520(元)。因为该固定资产于2005年12月购入,所以计提折旧从2006年1月份开始,又预计折旧年限为5年,所以2009年和2010年的折旧额均为(80000-32000-19200-11520)÷2=7140(元)。故选D。

阅读理解

阅读理解。

     In the centre of London there is a tall white building with the name "Bush House". It is the home of BBC

English.

     BBC is the abbreviation of the British Broadcasting Corporation. It is an organization maintained by the

government, providing British people with broadcasting and TV service. At first, BBC was established as a

private business. It began to broadcast on February 14, 1922. In 1927, it was reorganized and replaced by

the British Broadcasting Corporation. In November, 1936, it became the first TV broadcasting corporation

in the world with TV programmes broadcast. BBC provides people with the latest news, entertainment and

education. These programmes are not under the control of the government. Nor are they affected by other

organizations. In the meantime, BBC does not express its own opinion on international affairs or public

policy. BBC has two TV channels, covering the whole country, that is BBC-1 and BBC-2 and three radio

broadcast webs, one for family service, another for entertaining programmes, the third for special interesting

programmes. The third web broadcasts four programmes. They are classical music, teaching programmes,

sports and famous arts and common knowledge. BBC programmes include foreign language programmes,

broadcast in 35 foreign languages.

     The BBC World Service sends radio programmes around the world in 42 languages. With a regular

audience of about 140 million listeners, it reaches more people than any other ternational broadcaster. The

World Service also prepares news programmes for its sister television organization and is responsible for

a major new gathering service getting information form the world's media. The World Service receives a

direct grant from the British Parliament for operating international broadcasting.

     BBC English is part of the BBC World Service. BBC English is for people who want to improve their

English. It broadcasts all kind of programmes, which change from month to month. There is a special

grammar programme for explaining difficult grammar points. There are programmes about life in Britian.

There is also a programme about the differences between written and spoken English. English lessons are

broadcast every day on the radio with explanations in English and other languages. They are the easiest to

follow. For example, BBC English broadcasts programmes for China with explanations in Chinese.

     It is not difficult to find out information about the programmes. You can write to BBC English and ask

for any information you need.

     It is necessary to use a short-wave radio to pick up the programmes. Sometimes it is difficult to receive

them clearly. If you do have difficulties, it is better to try once again another day.

1. BBC English broadcasts all kinds of programmes _____.

A. which change from month to month

B. which change regularly

C. in special grammar rules

D. by explaining different grammar points

2. If one needs any information from BBC English, one can _____.

A. get it easily free of charge

B. get it easily by paying something

C. hardly get it without paying anything

D. seldom get it just by writing a letter

3. I think all the programmes from BBC English is of great use to you. This sentence means _____.

A. I think all the programmes from BBC English is very great

B. BBC English has many great useful programmes

C. You can use all the programmes from BBC English

D. All programmes from BBC English are very useful for me

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