运输合同

东方公司为增值税一般纳税企业，适用的增值税税率为17%。为了扩大企业的生产能力，东方公司于2009年9月对一进口车床进行技术改造，在改造前该生产线的账面原价为1000万元，已经计提折旧400万元，计提固定资产减值准备200万元。在改造过程中领用公司生产用原材料一批，该原材料的成本为100万元，购进原材料收取的增值税进项税额为17万元，公司生产车间提供劳务支出20万元，此外发生其他费用30万元。该生产线于2010年4月达到预定可使用状态，该企业拟对该扩建后的生产线采用双倍余额递减法计提折旧，预计尚可使用年限为8年，预计净残值为50万元。
东方公司对上述业务的会计处理如下：
2009年9月生产线改造前的账面价值为：1000-400-200=400(万元)；
改造生产线过程中发生的支出总额为：100+20+30=150(万元)；
交付使用时生产线的账面价值为：400+150=550(万元)；
2010年4月改造完成达到预定可使用状态后第1年的年折旧额为(550-50)×2÷8=125(万元)；
2010年计提的折旧为125×8÷12=83.3(万元)。
[要求]
判断东方公司对上述业务的会计处理是否正确，若不正确，简述理由并作出正确的会计处理。

No one doubts that students should study languages, maths and science in high school, but some may object to the idea that they should study art and music as well. To them, these subjects are useless for students’ future and are not worth the time and effort. In my opinion, however, it is necessary for middle school students to study art and music.

Art and music are a precious culture legacy（遗产）, which bring us pleasure and enjoyment. Have you ever been deeply moved by Beethoven’s famous Fifth Symphony（第五交响曲）? Have you ever been fascinated by the colorful starry night produced by Vincent Van Gogh in his paint? Have you ever longed for the moving love between the Butterfly Lovers when you hear this well-known Chinese melody（曲调）? Art and music are not only images and sounds, but something beyond them. They are the products of passion and human wisdom（智慧）.

Art and music help make students more creative. Artists and musicians are considered the most creative people in the world. It is because art and music sharpen their senses and provide a different perspective (视角) for them to see the world. Many great scientists benefited from art and music. Einstein, the greatest physicist in the 20th century, as well as an excellent violin player, is a good example.

Enjoying art and music is also a good way to relax. Middle school students, who typically carry heavy burdens of study, will definitely（明确地）benefit from it.

To sum up, art and music should absolutely be included in the middle school courses, for they can bring students pleasure and relaxation.

小题1:According to the author, people who think art and music are useless for middle school students __________.

A．don’t understand the value of art and music

B．don’t know the history of art and music at all

C．never benefit from artists and musicians

D．know little about the trend of future education小题2:In paragraph 2, the author tries to argue that __________.

A．Beethoven is one of the greatest musicians

B．art and music help express people’s emotions

C．art and music are precious pictures and sounds

D．art and music bring people joy and quality life小题3:The example of Einstein is used to __________.

A．show the importance of creativity

B．prove that scientists are creative

C．encourage students to study art and music

D．provide students with a new way to see the world小题4:Which of the following is an effective way for middle school students to study?

A． Relaxing themselves regularly while studying.

B． Attending concerts during holidays or after school.

C． Avoiding too much homework by studying art and music.

D． Listening to music while studying language, maths or other subjects.小题5:Which of the following is used to support the writer’s opinion?

A．Art and music help people become scientists.

B．Art and music provide people with more opportunities.

C．Art and music are beneficial to students in other subjects.

D．Art and music are helpful to make students creative learners.

可采取紧急停工措施的情况是（）。

A、装置停水、电、汽、风

B、设备管线冻凝

C、设备原料中断

D、装置发生严重火灾

[问题2]
网络安全技术分为几类

水泵是真空表（）校验一致

A、每月

B、每旬

C、每年

D、每天