试题与答案

甲公司计划用新设备替换现有的旧设备,旧设备预计尚可使用6年,旧设备账面价值为 600

题型:问答题

题目:

甲公司计划用新设备替换现有的旧设备,旧设备预计尚可使用6年,旧设备账面价值为 60000元,目前变价净收入为35000元。新设备投资额为10000元,预计使用6年。至第6年末,新设备的预计残值为4000元,旧设备的预计残值为1000元。预计使用新设备可使企业在第1年增加营业收入40000元,第2到5年每年增加营业收入30000元,第6年增加营业收入35000元,使用新设备可使企业每年降低经营成本15000元,无建设期。该企业按直线法计提折旧,所得税税率为40%。
要求:
(1)计算使用新设备比继续使用旧设备增加的投资额;
(2)计算因旧设备提前报废发生的处理固定资产净损失抵税额;
(3)使用新设备比使用旧设备每年增加的折旧额;
(4)使用新设备比使用旧设备每年增加的营运成本;
(5)计算使用新设备比使用旧设备每年增加的息前税后利润;
(6)计算使用新设备比使用旧设备每年增加的净现金流量。

答案:

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     Nasreddin was already in bed. It is late, he said. What do you want? I want you to write a letter to my wife,

said Ali, Nasreddin was not pleased. He thought for a few seconds and then said, Has the letter got to go far?

What does that matter? answered Ali. Well, my writing is so strange that only I can read it, and if I have to

travel a long way to read your letter to your wife, it will cost you a lot of money. Ali went away quickly.

1. Ali wanted to ____ to his wife. [ ]

A. get something

B. have a letter written

C. bring a flower

D. say good-bye

2. At last he found the house of ____.[ ]

A.a writer

B.a seller

C.an old man

D.a letter-writer

3. When Ali told what he wanted to do Nasreddin was ____. [ ]

A.not pleased

B.pleased

C.excited

D.angry

4. Nasreddin said that his writing was ____. [ ]

A.easy for anyone to read

B.strange for anyone to read

C. too strange for anyone to write

D.difficult for anyone to read

5. This story tells us ____. [ ]

A.not to ask anybody for help

B.not to trouble others at night

C.not to ask for help without money

D.not to trust others

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