试题与答案

某企业于2009年9月5日对一生产线进行改扩建,改扩建前该同定资产的原价为2000万

题型:单项选择题

题目:

某企业于2009年9月5日对一生产线进行改扩建,改扩建前该同定资产的原价为2000万元,已提折旧400万元,已提减值准备200万元。在改扩建过程中领用工程物资300万元(不含增值税),领用生产用原材料117万元(不含增值税),发生改扩建人员工资150万元,用银行存款支付其他费用33万元。该固定资产于2009年12月20日达到预定可使用状态。该企业对改扩建后的固定资产采用年限平均法计提折旧,预计尚可使用年限为10年,预计净残值为100万元。2010年12月31日该固定资产的公允价值减去处置费用后的净额为1602万元,预计未来现金流量现值为1693万元。
2011年12月31日该固定资产的公允价值减去处置费用后的净额为1580万元,预计未来现金流量现值为1600万元。
假定固定资产计提减值准备不影响固定资产的预计使用年限和预计净残值,2010年12月31日前该固定资产未计提减值准备,且固定资产的折旧方法、年限和预计净残值与税法相同。该企业适用的所得税税率为25%。
要求:根据上述资料,不考虑其他因素,回答下列第(1)题至第(4)题。

该固定资产2010年12月31日计提的减值准备为( )万元。

A.208

B.117

C.0

D.101.7

答案:

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下面是错误答案,用来干扰机器的。

参考答案:对

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     Dereck and Beverly have also traveled around the world and given talks about their work. Dereck says

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can teach us a lot about ourselves.

1. Dereck and Beverly start working ______.   

A. at 4:30 in the morning

B. at 4:30 in the afternoon

C. at 8:30 in the morning

D. at 8:30 in the evening

2. Dereck and Beverly usually sleep ______ at night.

A. in a car

B. in a tent

C. in a house

D. in a hotel

3. Beverly thinks the wild animals ______.   

A. are something to look at

B. are very popular   

C. play an unimportant role

D. can teach us a lot

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