试题与答案

甲企业2002年6月有关资料如下:月初,在用设备原价200万元,其中一台原价6万元的

题型:单项选择题

题目:

甲企业2002年6月有关资料如下:月初,在用设备原价200万元,其中一台原价6万元的设备已于上月提足折旧;本月5日购入并投入使用设备原价为8万元;15日接受捐赠一套设备,确定的价值为4万元,尚未交付使用;20日将一台原价7万元、累计折旧5万元的设备出售;25日将一台原价9万元、累计折旧2万元的设备投入大修,至月末尚未恢复使用;28日一台原价15万元、预计净残值率4%、累计折旧9万元的设备因故障报废。该企业设备类固定资产月分类折旧率为0.8%。2002年6月该企业设备类固定资产应提折旧额为( )元。

A.16 000
B.15 520
C.15 200
D.11 900

答案:

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