甲企业于2010年12月购入一台不需要安装的生产设备,其原值为46．50万元,预计使用年限为5年,预计净残值为l．50万元,采用双倍余额递减法计提折旧.从2013年起,甲企业将该生产设备的折旧方法改为年限平均法,预计使用年限由5年改为4年,预计净残值由l．5万元改为0．9万元.该生产设备2013年应计提的折旧额为( )万元.
【答案】B【解析】至2012年l2月31日,该生产设备的账面价值=46．50—46．50×2／5一(46．50—46．50×2／5)×2／5=16．74(万元)；该生产设备2013年应计提的折旧额=(16．74—0．9)÷(4—2)=7．9...
甲企业于2011年12月购入一台不需要安装的生产设备,其原值为46.50万元,预计使用年限为5年,预计净残值为1.50万元,采用双倍余额递减法计提折旧.从2014年起,甲企业将该生产设备的折旧方法改为年限平均法,预计使用年限由5年改为4年,预计净残值由1.50万元改为0.90万元.该生产设备2014年应计提的折旧额为（ ）万元.
【解析】至2013年12月31日该生产设备的账面价值=46.50-46.50X2/5-(46.50-46.50X2/5)X2/5=16.74（万元）；该生产设备2014年应计提的折旧额=（16.74-0.9）+（4-2）=7.92（万元）。...
PartIII阅读理解题：从ABCD四个选项中选出最佳答案。41.Womenareterribleshoppers.Theyspendalotoftimeshoppingandtheyonlybuyafewthings.Mywifeisoneofthem.Sometimessheshopsalldayandshedoesn’tbuyanything.Shetriesonclothesalldayandthendoesn’tbringanythinghome.Thisseemsmad!She’stoofussy.Sheonlylikesafewcolors.Herfavoritecolorsareblue,greenandyellow.Shedoesn’tlikeredandpink.Theyaretoobrightandtheydon’tsuither.Andbrownandgrayaren’tbrightenough.Oh,she’sfussy!Thisweek,mywifeboughtherselfafurcoat,andaready-madesuitdress,thatistosay,acoatandaskirt.Shewantstofindasilkblousetomatchthem.She’dliketobuyahat,too.Inthisway,shesays,shewillbeintheverylatestfashion.Itseemsthatthesuitsheboughtthreeweeksagoisalreadyoutofdate.Womenareterribleshoppersbecausethey________.
PassageBTermsandConditionsofEmploymentThesetermsandconditionsshouldbereadbeforeyousignyourcontract.Salary：Yourstartingsalaryis：$15，000.Thisisre-examinedyearly.Hours：workareeighthoursaday，MondaythroughFriday.YouwillstartworkonFeb.21,2008.Onthefirstmorning,reporttoyourlinemanagerJohnKnight.Healthandsafety：Pleasereadthesafetyregulationsattached.Ifyouhaveanyquestions,contactthehealthandsafetyofficer,whosenameisatthetopoftheregulationsheet.Ifyouhavehealthproblems,pleaseinformtheSeniorNurse,ChrisThomas.Ifyoucannotworkbecauseofillness,pleasetelephonethefactory.Annualleave：Duringyourfirstyearofemploymentyoualeallowedtwentydays'leave.Thisshouldbearrangedwithyourlinemanager.Overtime(加班)：Ifyouworkmorethanfortyhoursaweek,youwillbepaidatthecurrentovertimerate.Yourlinemanagerwillkeeparecordoftheovertimeyouwork.Ifyouworkonpublicholidays,youwillgetextramoney.Ifyouprefer,timecanbetakeninsteadofextrapayforpublicholidaysandovertime.Clothing：TheSuppliesDepartmentprovidesoveralls(工作服).InformSuppliesofyoursizetwodaysbeforeyouneedthem.YoucanalsoorderanyotherequipmentyouneedforyourjobfromSupplies.21.Accordingtothecontract,thesalaryoftheemployee_________.
PassageBTermsandConditionsofEmploymentThesetermsandconditionsshouldbereadbeforeyousignyourcontract.Salary：Yourstartingsalaryis：$15，000.Thisisre-examinedyearly.Hours：workareeighthoursaday，MondaythroughFriday.YouwillstartworkonFeb.21,2008.Onthefirstmorning,reporttoyourlinemanagerJohnKnight.Healthandsafety：Pleasereadthesafetyregulationsattached.Ifyouhaveanyquestions,contactthehealthandsafetyofficer,whosenameisatthetopoftheregulationsheet.Ifyouhavehealthproblems,pleaseinformtheSeniorNurse,ChrisThomas.Ifyoucannotworkbecauseofillness,pleasetelephonethefactory.Annualleave：Duringyourfirstyearofemploymentyoualeallowedtwentydays'leave.Thisshouldbearrangedwithyourlinemanager.Overtime(加班)：Ifyouworkmorethanfortyhoursaweek,youwillbepaidatthecurrentovertimerate.Yourlinemanagerwillkeeparecordoftheovertimeyouwork.Ifyouworkonpublicholidays,youwillgetextramoney.Ifyouprefer,timecanbetakeninsteadofextrapayforpublicholidaysandovertime.Clothing：TheSuppliesDepartmentprovidesoveralls(工作服).InformSuppliesofyoursizetwodaysbeforeyouneedthem.YoucanalsoorderanyotherequipmentyouneedforyourjobfromSupplies.22.Ifemployeeshaveanyhealthproblem,theyshould_________.
PassageBTermsandConditionsofEmploymentThesetermsandconditionsshouldbereadbeforeyousignyourcontract.Salary：Yourstartingsalaryis：$15，000.Thisisre-examinedyearly.Hours：workareeighthoursaday，MondaythroughFriday.YouwillstartworkonFeb.21,2008.Onthefirstmorning,reporttoyourlinemanagerJohnKnight.Healthandsafety：Pleasereadthesafetyregulationsattached.Ifyouhaveanyquestions,contactthehealthandsafetyofficer,whosenameisatthetopoftheregulationsheet.Ifyouhavehealthproblems,pleaseinformtheSeniorNurse,ChrisThomas.Ifyoucannotworkbecauseofillness,pleasetelephonethefactory.Annualleave：Duringyourfirstyearofemploymentyoualeallowedtwentydays'leave.Thisshouldbearrangedwithyourlinemanager.Overtime(加班)：Ifyouworkmorethanfortyhoursaweek,youwillbepaidatthecurrentovertimerate.Yourlinemanagerwillkeeparecordoftheovertimeyouwork.Ifyouworkonpublicholidays,youwillgetextramoney.Ifyouprefer,timecanbetakeninsteadofextrapayforpublicholidaysandovertime.Clothing：TheSuppliesDepartmentprovidesoveralls(工作服).InformSuppliesofyoursizetwodaysbeforeyouneedthem.YoucanalsoorderanyotherequipmentyouneedforyourjobfromSupplies.23.Thelinemanagerisresponsiblefor____________.
PassageBTermsandConditionsofEmploymentThesetermsandconditionsshouldbereadbeforeyousignyourcontract.Salary：Yourstartingsalaryis：$15，000.Thisisre-examinedyearly.Hours：workareeighthoursaday，MondaythroughFriday.YouwillstartworkonFeb.21,2008.Onthefirstmorning,reporttoyourlinemanagerJohnKnight.Healthandsafety：Pleasereadthesafetyregulationsattached.Ifyouhaveanyquestions,contactthehealthandsafetyofficer,whosenameisatthetopoftheregulationsheet.Ifyouhavehealthproblems,pleaseinformtheSeniorNurse,ChrisThomas.Ifyoucannotworkbecauseofillness,pleasetelephonethefactory.Annualleave：Duringyourfirstyearofemploymentyoualeallowedtwentydays'leave.Thisshouldbearrangedwithyourlinemanager.Overtime(加班)：Ifyouworkmorethanfortyhoursaweek,youwillbepaidatthecurrentovertimerate.Yourlinemanagerwillkeeparecordoftheovertimeyouwork.Ifyouworkonpublicholidays,youwillgetextramoney.Ifyouprefer,timecanbetakeninsteadofextrapayforpublicholidaysandovertime.Clothing：TheSuppliesDepartmentprovidesoveralls(工作服).InformSuppliesofyoursizetwodaysbeforeyouneedthem.YoucanalsoorderanyotherequipmentyouneedforyourjobfromSupplies.24.Ifemployeesworkonpublicholidays,usuallytheywillget_________.
PassageBTermsandConditionsofEmploymentThesetermsandconditionsshouldbereadbeforeyousignyourcontract.Salary：Yourstartingsalaryis：$15，000.Thisisre-examinedyearly.Hours：workareeighthoursaday，MondaythroughFriday.YouwillstartworkonFeb.21,2008.Onthefirstmorning,reporttoyourlinemanagerJohnKnight.Healthandsafety：Pleasereadthesafetyregulationsattached.Ifyouhaveanyquestions,contactthehealthandsafetyofficer,whosenameisatthetopoftheregulationsheet.Ifyouhavehealthproblems,pleaseinformtheSeniorNurse,ChrisThomas.Ifyoucannotworkbecauseofillness,pleasetelephonethefactory.Annualleave：Duringyourfirstyearofemploymentyoualeallowedtwentydays'leave.Thisshouldbearrangedwithyourlinemanager.Overtime(加班)：Ifyouworkmorethanfortyhoursaweek,youwillbepaidatthecurrentovertimerate.Yourlinemanagerwillkeeparecordoftheovertimeyouwork.Ifyouworkonpublicholidays,youwillgetextramoney.Ifyouprefer,timecanbetakeninsteadofextrapayforpublicholidaysandovertime.Clothing：TheSuppliesDepartmentprovidesoveralls(工作服).InformSuppliesofyoursizetwodaysbeforeyouneedthem.YoucanalsoorderanyotherequipmentyouneedforyourjobfromSupplies.25.Whentheyneedoverallsfortheirjob,employeesshouldinformtheSuppliesDepartmentof_________.