问题 单项选择题

2011年3月10日,英明公司从外单位购入一项非专利技术,支付价款1200万元,估计该项非专利技术的使用寿命为10年,采用直线法摊销,无残值。甲公司将该项非专利技术用于生产产品,2013年1月1日根据科学技术发展的趋势判断,该无形资产5年后将被淘汰,不能再为企业带来经济利益。为此,2013年1月1日甲公司将该项非专利技术的剩余使用寿命变更为5年;变更后该项无形资产的摊销方法和预计净残值保持不变。不考虑其他因素,则2013年该项无形资产应计提的摊销额为()万元。

A.194

B.196

C.98

D.120

答案

参考答案:B

解析:至2012年12月31日该项无形资产累计计提的摊销额=1200/10/12×(10+12)=220(万元);2013年1月1日无形资产的账面价值=1200-220=980(万元),2013年该项无形资产应计提的摊销额=980/5=196(万元)。

选择题
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Jack Benny was one of the most famous names in show business.He was born in Chicago,Illinois,on February 14th,1894.His parents,Meyer and Emma Kubelsky,were religious Jews.They had moved to the United States from Eastern Europe.Benny was a quiet boy.For much of the time,his parents were busy working in his father’s store.As a child,Benny learned to play the violin.After finishing his school,he joined the Navy.He continued using his violin to perform for sailors.In one show he was chosen more for his funny jokes than for his skill with the violin.That experience made him believe that his future job was a comedian.

Benny developed a show personality that had all the qualities people dislike.He was known for being so stingy—he refused to spend any money unless forced to do so.On his shows Benny often spoke of his appearance,especially his baby blue eyes.As he grew older,he always claimed to be 39 years old.Benny rarely made jokes that hurt other people.Instead,he would let the other actors on the show tell jokes about him.

In real life,he was very giving and he was a person people liked having as their employer.Benny entered the new media of television in 1950.Five years later,he dropped his radio programme to spend more time developing his television show.At first his appearances on television were rare.By 1960 the Benny Show was a weekly television programme.It continued until 1965.Benny appeared in about twenty films during his life.A few became popular.But most were not.In 1963 Benny returned to Broadway for the first time since 1931.

Benny received many awards during his lifetime.Perhaps the one honour that pleased him most was that his hometown of Waukeegan named a school for him.This was a special honour for a man who had never finished high school.

Benny continued to perform.He died of cancer in 1974.At his funeral his friend Bob Hope said,“Jack Benny was stingy to the end.He gave us only eighty years.”

小题1:Benny was determined to be a comedian after he ______.

A.left high school

B.joined the Navy

C.performed in a show for the sailors

D.left the Navy for Broadway小题2:The underlined word “stingy” in Paragraph 2 can be replaced by “________”.

A.clever

B.mean

C.outgoing

D.hard­working小题3:According to the text,on Benny’s shows,he ________.

A.developed a good personality

B.played the violin skillfully

C.often referred to his appearance

D.said funny things that hurt others小题4:Which of the following statements is TRUE about Benny?

A.He did a good job in show business.

B.His first appearance on TV was very successful.

C.Most of his films became well­known to Americans.

D.He treated all his awards as nothing.