问题 问答题 案例分析题

计算题:

A公司正面临设备的选择决策。它可以购买8台甲型设备,每台价格8000元。甲型设备将于第4年末更换,预计无残值收入。另一个选择是购买10台乙型设备来完成同样的工作,每台价格5000元。乙型设备需于3年后更换,在第3年末预计有500元/台的残值变现收入。

该公司此项投资的机会成本为10%;所得税率为30%(假设该公司将一直盈利),税法规定的该类设备折旧年限为3年,残值率为10%;预计选定设备型号后,公司将长期使用该种设备,更新时不会随意改变设备型号,以便与其他作业环节协调。

要求:

分别计算采用甲、乙设备的平均年成本,并据此判断应购买哪一种设备。

答案

参考答案:

甲设备:

购置成本=8000(元)

每年折旧抵税(前3年)=[8000×(1-0.1)/3]×30%=720(元)

折旧抵税现值=720×(P/A,10%,3)=720×2.4869=1790.57(元)

残值损失减税现值=800×30%×(P/F,10%,4)=240×0.683=163.92(元)

每台平均年成本=(8000-1790.57-163.92)/(P/A,10%,4)=6045.51/3.1699=1907.161(元)

8台设备的年成本=1907.161×8=15257.29(元)

乙设备:

购置成本=5000(元)

每年折旧抵税=[5000×(1-0.1)/3]×30%=450(元)

每年折旧抵税现值=450×(P/A,10%,3)=450×2.4869=1119.105(元)

残值流入现值=500×(P/F,10%,3)=500×0.7513=375.65(元)

每台平均年成本

=(5000-1119.105-375.65)/2.4869

=1409.484(元)

10台设备的平均年成本

=1409.484×10=14094.84(元)

乙设备的平均年成本较低,应当购置乙设备。

阅读理解

In 1837, the historian Carlyle made the first recorded use of the word " queue" (排队). He spoke of the French and their "habit of standing in a queue". Forty years later Paris was the best place to wait in line.

However, queuing became popular in Britain too. The Second World War was the golden age of queuing, and people joined any line in the hope that it was a queue for something to buy. This was the source of many Second World War jokes:

Shopkeeper to customer : Excuse me, miss, are you pregnant (怀孕)?

Customer : Well, I wasn't when I joined the queue.

Today, according to research in America, we (in Britain) can spend up to 5 years of our lives queuing- as compared to twelve months looking for things we have lost. But things may be changing. Many people no longer have the patience to stand in a queue. The law of the jungle (丛林) has begun to operate at bus stops, with people using their arms to push others out of the way.

One way to make life easier is to introduce "queue management". Customers at supermarket cheese counters can now take a ticket with a number which appears on a screen when it is their turn. And while they wait for their number, they can do a bit of shopping.

In some booking offices there is also a system telling customers how long they may have to wait before they are served.

One of the latest technical progress is the use of an electronic scanner (电子识别器) which can read all the contents of your shopping basket or trolley in just a few seconds. If these become popular, queuing in supermarkets may become a thing of the past.

But some people just like queuing. One man queued all night for Harrods famous January sale, and then returned home for breakfast at nine o' clock the next morning without going into the shop.

68. The joke in Paragraph 2 implies that the young woman _______.

A. has been waiting in the queue for a long time         B. doesn't need to stand in the queue

C. enjoys standing in the queue                                 D. has stood in the wrong line

69. According to the passage, which of the following is true?

A. The British spend more time queuing than looking for lost things.

B. The Americans criticized the British for their way of queuing.

C. The British are always patient when they wait in line.

D. People queue only when they want to buy something.

70. The British try to solve the problem of queuing by all the following EXCEPT _______.

A. making a law to prevent queuing                         

B. telling the customers the waiting time

C. using numbered tickets to put the customers in order

D. checking the price of the goods customers buy with a scanner

71. We can infer from the passage that ________.

A. queue management doesn't work well                    B. there is still queuing in England

C. we don't see much queuing in Paris                       D. the French like queuing more than the British

单项选择题