问题 问答题

甲公司计划用新设备替换现有的旧设备,旧设备预计尚可使用6年,旧设备账面价值为 60000元,目前变价净收入为35000元。新设备投资额为10000元,预计使用6年。至第6年末,新设备的预计残值为4000元,旧设备的预计残值为1000元。预计使用新设备可使企业在第1年增加营业收入40000元,第2到5年每年增加营业收入30000元,第6年增加营业收入35000元,使用新设备可使企业每年降低经营成本15000元,无建设期。该企业按直线法计提折旧,所得税税率为40%。
要求:
(1)计算使用新设备比继续使用旧设备增加的投资额;
(2)计算因旧设备提前报废发生的处理固定资产净损失抵税额;
(3)使用新设备比使用旧设备每年增加的折旧额;
(4)使用新设备比使用旧设备每年增加的营运成本;
(5)计算使用新设备比使用旧设备每年增加的息前税后利润;
(6)计算使用新设备比使用旧设备每年增加的净现金流量。

答案

参考答案:(1)使用新设备比使用旧设备增加的投资额:100000-35000=65000(元)
(2)因旧设备提前报废发生的处理固定资产净损失抵税额=(60000-35000)×40%=10000(元)
(3)使用新设备比使用旧设备每年增加的折旧额= [(100000-4000)/6]- [(35000-1000)/6] =10333(元)
(4)使用新设备比使用旧设备每年增加的营运成本:
使用新设备比使用旧设备每年增加的营运成本=-15000+10333=-4667(元)
(5)使用新设备比使用旧设备每年增加的息前税后利润:
使用新设备比使用旧设备第1年增加的息前税后利润=(40000+4667)×(1-40%) =26800.2(元)
使用新设备比使用旧设备第2-5年每年增加的息前税后利润=(30000+4667)×(1- 40%)=20800.2(元)
使用新设备比使用旧设备第6年增加的息前税后利润=(35000+4667)×(1-40%) =23800.2(元)
(6)计算使用新设备比使用旧设备每年增加的净现金流量
ANCF0=-(100000-35000)=-65000(元)
ANEF1=26800.2+10333+10000=47133.2(元)
ANCF2-5=20800.2+10333=31133.2(元)
ANCF6=23800.2+10333+(4000-1000)=37133.2(元)。

填空题

Good afternoon, everybody. I’m pleased to be here with you, graduates of 2007. I’m a (1) , and students often approach me with (2) . You see, we are living in a society of great changes. With the presence of (3) , the process of getting a job in today’s world has changed for (4) .
Well, how can you use new technologies to help you First, let’s look at how you (5) . The traditional method of hunting for a job in the past required first, doing research on jobs that were (6) , typically by looking in newspapers, periodicals and magazines, as well as TV ads, and (7) . Then you decided where and for what post you were going to apply, put your resume (8) in a stamped envelope, and waited anxiously for someone to (9) .
Well, today, maybe the job search and (10) are very much the same, but the tools used are much more advanced, and they (11) . In fact, technology has not so much changed the process as enhanced it. The benefit, both for (12) , is that this makes the search more open to people of (13) from all over the world. But as more people are involved, it becomes (14) for the applicant than it ever was before.
The (15) for the working world today is learning these new and (16) and combining them with the older methods people have been using for years. For example, (17) , you can research employment not just in your city, but also in your state, your country, and (18) . You can copy information from a web page and paste it into a Microsoft Word document that’s easy to (19) . In many ways, it’s easier now: Just type your job application, click, and (20) ; it gets there in an instant.

单项选择题