问题 单项选择题

A公司20×6年至20×9年与固定资产有关的业务资料如下:
(1)20×6年12月20日,A公司购进一台不需要安装的生产经营用设备,设备价款为 700万元(不含税),另发生运输费2万元,专业人员服务费20万元,款项以银行存款支付;增值税税率为17%,没有发生其他相关税费。该设备于当日投入使用,预计使用年限为10年,预计净残值为25万元,采用直线法计提折旧。
(2)20×7年12月31日,A公司对该设备进行检查时发现其已经发生减值,预计可收回金额为560万元;计提减值准备后,该设备原预计使用年限、折旧方法保持不变。预计净残值变更为20万元。
(3)20×8年12月31日,A公司因生产经营方向调整,决定采用出包方式对该设备进行改良,同时对该项固定资产的某一主要部件进行更换,符合固定资产确认条件,被更换部件的原价为325万元,改良工程验收合格后支付工程价款。该设备于当日停止使用,开始进行改良。
(4)20×9年3月30日,改良工程完工并验收合格,A公司以银行存款支付工程总价款 320万元。当日,改良后的设备投入使用,预计尚可使用年限5年,采用双倍余额递减法计提折旧,预计净残值为5万元。20×9年12月31日,该设备未发生减值。
(5)不考虑其他相关税费。
要求:根据上述资料,不考虑其他因素,回答下列各题。

(5)A公司20×9年改良后的设备折旧额为( )。

A.158.01万元

B.158.65万元

C.178.02万元

D.178.48万元

答案

参考答案:D

解析: 20×9年改良后的设备折旧=594.93×2/5×9/12=178.48(万元)

阅读理解

Friends are important to the children. Research shows that children who have no friends can suffer from difficulties later in life. Friendship provides children with more than just fun. In making friends, children learn how to get in touch with the others and solve problems. Having friends even does good to children’s study for they can help each other during the class.

If the parents care about their children whether they made many friends,what matters is that the child is comfortable and happy with his friends. Parents need to understand the steps children take in building friendships. First of all, be a friend to your child. Good friendships start at home. Children begin to develop the necessary ability to go out and meet others through getting with their parents. Greet the child warmly and let him know you are glad to see him. Children learn a lot from how their parents stay with them and other people.

Teach children how to solve conflicts(争端). Being able to work out conflicts is an important skill in getting along with others. If parents know the children have a conflict, let them work it out on their own. Only step in if it is really necessary, for example, an argument is getting physical.

Give children chances to practice staying together. Have children play games that require team work and group problem solving skills. For example, races are fun and provide plenty of practice in teamwork. “In what ways didn’t you work well together? What might you do differently next time?” For these ideas, see books such as Games Book by Terry Orlick, Energizers by Carol Apacki, and Team-Building Activities for Every Group by Alanna Jones.

Encourage children to show thanks to the others. The parents can encourage children to do this by setting the example for them.

小题1:According to the article, if one child has no friend, he will               .

A.have some troubles in the future

B.worry about everything in the future

C.not know the importance of making friends

D.not find anybody to help him小题2:Friendship can be helpful to the children EXCEPT              .

A.providing a lot of fun

B.getting in touch with others

C.solving the problems

D.helping to trick in the exams小题3:The writer’s purpose of writing the article is to               .

A.tell what parents should do to help the children make friends

B.show friends even does good to children’s study during the class

C.tell the parents need to understand the steps of children’s friendship

D.show how important the friendship is to the children小题4:When the children disagree with each other, the parents should                 .

A.let them fight with each other until they find who is the winner

B.do nothing to the children and believe in their abilities

C.let them work it out by themselves and help if necessary

D.talk with them and try to find good ways to stay together

单项选择题 A3/A4型题