年2月3日,甲公司(一般纳税人)购入一台生产用机器设备,共支付价款240万元,增值税专用发票上注明的增值税税额为40.8万元。该设备的预计使用寿命为5年,预计净残值为10万元,甲公司采用双倍余额递减法对该设备计提折旧。则甲公司2017年12月31日资产负债表列示的"固定资产"项目的金额为()万元。
参考答案:B
参考解析:该固定资产2017年应计提的折旧额 = 240 × 2/5 × 10/12 = 80(万元),所以2017年12月31日资产负债表列示的"固定资产"项目的金额 = 240 - 80 = 160(万元)。
依据:2...
Theproblemwithaparentalopen-walletpolicy,saysGodfrey:“ifyou’realwaysgivenmoney,whywouldithaveanyvaluetoyou?”Earnedmoneyisspentmorewisely,shesays.“You’reteachingthemthatthereisnotanentitlementprograminlife.Thewayyougetitisyouearnit.”Godfreythinksanallowanceshouldbechore-based,andshedividesworkintotwocategories:citizen-of-the-householdchoresandwork-for-paychores.“Thepunishmentfornotdoingyourwork-for-paychoresisyoudon’tgetpaid.”Otherexperts,includingJaynePearl,authorofKidsandMoney,believethateveryfamilymemberisentitledtoasmallpieceofthefinancialpieandthatitshouldn’tbetiedtowork.Doingso“complicatesthingsunnecessarilyandimbuesallowancewithpowerstrugglesandcontrolissues,”saysPearl.“Ithinkof(anallowance)aslearningcapital....Theyhavetohavesomemoneytopracticewith.”40.WhichofthefollowingwouldGodfreyprobablyagree?___________
Theproblemwithaparentalopen-walletpolicy,saysGodfrey:“ifyou’realwaysgivenmoney,whywouldithaveanyvaluetoyou?”Earnedmoneyisspentmorewisely,shesays.“You’reteachingthemthatthereisnotanentitlementprograminlife.Thewayyougetitisyouearnit.”Godfreythinksanallowanceshouldbechore-based,andshedividesworkintotwocategories:citizen-of-the-householdchoresandwork-for-paychores.“Thepunishmentfornotdoingyourwork-for-paychoresisyoudon’tgetpaid.”Otherexperts,includingJaynePearl,authorofKidsandMoney,believethateveryfamilymemberisentitledtoasmallpieceofthefinancialpieandthatitshouldn’tbetiedtowork.Doingso“complicatesthingsunnecessarilyandimbuesallowancewithpowerstrugglesandcontrolissues,”saysPearl.“Ithinkof(anallowance)aslearningcapital....Theyhavetohavesomemoneytopracticewith.”40.WhichofthefollowingwouldGodfreyprobablyagree?___________
8.ThemainapplicationsofDSPareaudiosignalprocessing,audiocompression,digitalimageprocessing,videocompression,speechprocessing,speechrecognition,digitalcommunications,radar,sonar,seismology,andbiomedicine.
有以下程序main(){intp[8]={11,12,13,14,15,16,17,18},i=0,j=0;while(i++<7)if(p[i]%2)j+=p[i];printf("%d",j);}程序运行后的输出结果是( )