西苑股份有限公司(以下简称西苑公司)为华东地区一家上市公司,属于增值税一般纳税企业,

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问题:

西苑股份有限公司(以下简称西苑公司)为华东地区一家上市公司,属于增值税一般纳税企业,适用的增值税税率为17%。西苑公司2009年至2011年与固定资产有关的业务资料如下:
(1)2009年12月6日,西苑公司购入一条需要安装的生产线,取得的增值税专用发票上注明的,生产线价款为2000万元,增值税额为340万元(按照税法规定,增值税可以抵扣);发生保险费为9万元,款项均以银行存款支付;没有发生其他相关税费。
(2)2009年12月1日,西苑公司开始安装该生产线。安装期间领用生产用原材料,其实际成本和计税价格均为300万元,发生安装工人工资69.4万元,没有发生其他相关税费。该原材料未计提存货跌价准备。
(3)2009年12月31日,该生产线达到预定可使用状态,当日投入使用。该生产线预计使用年限为12年,预计净残值为26.4万元,采用直线法计提折旧。
(4)2011年12月31日,西苑公司在对该生产线进行检查时发现其已经发生减值。该生产线可收回金额为1615.12万元。
(5)2012年1月1日,该生产线的预计尚可使用年限为10年,预计净残值为25.12万元,采用直线法计提折旧。
(6)2012年6月30日,西苑公司将生产线出售,取得价款为1600万元,支付清理费用20万元。
要求:

计算2012年度该生产线应计提的折旧额。

考点:会计资格考试初级会计(会计实务)初级会计实务
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关于硫酸装置用纤维除雾器除去酸雾的原理,下列叙述全面、正确的是()。

A.气流中酸雾被纤维丝吸引而附着其上或气流中酸雾与纤维丝碰撞而被捕获

B.气流中酸雾与纤维丝碰撞而被捕获

C.气流中酸雾被纤维丝吸引而附着其上或气流中酸沫通过分子扩散运动至网丝而附着其上

D.气流中酸雾与纤维丝碰撞或通过分子扩散运动至网丝而附着其上

题型:问答题

噻嗪类利尿药的利尿作用机制是()

 

A.增加肾小球滤过

B.拮抗醛固酮的保钠排钾作用

C.抑制髓袢升支粗段Na+-K+-2Cl-共同转运系统

D.抑制远曲小管近端Na-+Cl-共同转运载体

E.抑制远曲小管K+-Na+交换

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2013年政府工作报告中提出坚持反对腐败,加强廉政建设,从制度上改变权力过分集中而又得不到制约的状况,做到()

A、政治清明、政府廉洁、群众满意;

B、干部清正、政府清廉、政治清明;

C、政府清廉、政治清明、公正透明;

D、公平公正、监督有效、政治清廉;

题型:问答题

下面几位科学家中,对人类文化传播贡献最大的是:[ ]

A.张衡

B.蔡伦

C.祖冲之

D.贾思勰

题型:问答题

A group of graduates, successful in their careers, got together to visit their old university professor.Conversation soon turned into complaints about stress in work and life.

Before offering his guests coffee, the professor went to the kitchen and returned with a large pot of coffee and a variety of cups-porcelain, plastic, glass, crystal, some plain looking and cheap, some exquisite and expensive-telling them to help themselves to the coffee.

When all the students had a cup of coffee in hand, the professor said: "If you noticed, all the nice looking expensive cups were taken up, leaving behind the plain and cheap ones.While it is normal for you to want only the best for yourselves, that is the source of your problems and stress.Be assured that the cup itself adds no quality to the coffee.In most cases it is just more expensive and in some cases even hides what we drink.What all of you really wanted was coffee, not the cup, but you consciously went for the best cups...And then you began eyeing each other's cups.

Now consider this: Life is the coffee; the jobs, money and position in society are the cups.They are just tools to hold and contain Life, and the type of cup we have does not define, nor change the quality of Life we live.Sometimes, by concentrating only on the cup, we fail to enjoy the coffee God has provided us."

God brews the coffee, not the cups.Enjoy your coffee!

"The happiest people don't have the best of everything.They just make the best of everything."

Live simply.Love generously.Care deeply.Speak kindly.Leave the rest to God.

小题1:What does the underlined word "it" in Paragraph 3 refer to?

A.the ordinary-looking cup

B.the nice-looking cup

C.the coffee of good quality

D.the coffee of poor quality小题2:Why did the professor offer his students coffee with varieties of cups?

A.To give his students many more choices.

B.To teach his students how to enjoy coffee.

C.To show the students his collection of cups.

D.To tell his students the right attitude to life小题3:According to the professor, the happiest people are the ones who _____.

A.get the best type of coffee cups

B.make the best of what they have

C.have a wide range of coffee cups

D.care about social status and wealth小题4:The best title for the passage would be _____.

A.God's Coffee

B.The Pressure of Life

C.The Happiest People

D.Professor's Coffee Cups

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