问题 问答题

建海公司2009年固定资产增减业务如下:
(1)3月1日,购买一台设备供生产车间使用,采用年限平均法计提折旧。该设备原价 100万元,预计可使用年限为10年,预计净残值为4万元。
(2)9月1日,厂部新办公楼交付使用,采用双倍余额递减法计提折旧。该办公楼原价 600万元,预计使用年限20年,预计净残值20万元。
(3)12月31日,公司总部的一辆轿车使用期满予以报废。该轿车原价41万元,采用工作量法计提折旧,总行驶里程为500000公里,净残值为1万元,本年行驶50000公里。
假定2009年未发生其他固定资产增减业务,也不考虑其他固定资产的折旧。
要求:
(1)计算建海公司2009年应计提的折旧额;
(2)编制建海公司2009年计提折旧的会计分录。
(答案中的金额单位用万元表示)

答案

参考答案:(1)2009年设备折旧额=(100-4)/10×10/12=8(万元)
2009年办公楼折旧额=600×[*]×4/12=20(万元)
2009年轿车折旧额=(41-1)×50000/500000=4(万元)
2009年应计提固定资产折旧额=8+20+4=32(万元)
(2)借:制造费用 8
管理费用 24
贷:累计折旧 32

阅读理解

To find out how the name Canada came about, we must go back to the 16th century. At that time, the French dreamed of discovering and controlling more land across the world. In 1535 Francois I, King of France, ordered a navigator (航海家) named Jacques Cartier to explore the New world and search for a passage to India.

Cartier first arrived at the Gulf of the St. Lawrence, which he wanted to explore. He did not know

what to expect but he hoped that this Gulf was just an arm of the ocean between two islands. If it

was, he would soon be on his way to the Far East. So he sailed upwards along the St. Lawrence

River. However, instead of reaching Asia he arrived at Quebec or Stadacona, as the Indians called

it. It was at this point that the term “Canada” entered the country’s history. Clearly the word

“Canada” came from an Indian word “Kanata”, which means village. Cartier first used it when he

referred to Stadacona or Quebec. What a huge “village” Canada is!

57. What was Cartier ordered to do?

A. To build a new country                  

B. To find the New World

C. To get in touch with the American Indians  

D. To know more about America and find a new way to Asia

58. When Cartier reached the Gulf of St. Lawrence he hoped ________.

A. he had got to the Far East             B. it was a water way to the New World

C. it was a water way to the Far East       D. he had sailed into the Pacific

59. Which of the following is TRUE according to the passage?

A. Quebec and Stadacona were tow islands.    

B. The Indian language for village is Stadacona.

C. Quebec and Stadacona were two villages in Canada. 

D. Stadacona was what the Indians called Quebec.

60. Canada was first used to refer to __________.

A. Asia     B. the New World       C. a village         D. Quebec

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