甲企业2011年12月31日,将账面价值为4000万元的一条生产线以5000万元的价

题型:单项选择题

问题:

甲企业2011年12月31日,将账面价值为4000万元的一条生产线以5000万元的价格售给租赁公司,并立即以融资租赁方式向该租赁公司租回该生产线,租期10年,尚可使用年限为12年,期满后归还该设备。甲企业租回固定资产入账价值为5000万元,采用年限平均法计提折旧,则2012年固定资产计提折旧计入制造费用的金额为( )万元。

A.333.33
B.500
C.400
D.250

考点:注册会计师会计注册会计师会计
题型:单项选择题

身高1.6 m的人,站在平面镜前2m处,则人在镜中的像高________m,像与人的距离为_________m,若此人以1m/s的速度远离平面镜运动1s,像与平面镜的距离为________m。

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阅读理解。

     Benjamin Bannered was born a few months before another great American-George Washington. Benjamin

was black, but he was not a slave. He and his mother and his grandmother were free.

     Benjamin's grandmother came from England. In America she got a job and worked for many years to pay

for her boat trip across the ocean. After working many more years, she saved enough money to buy a farm.

Benjamin lived with her for a while. She taught him to read and write and do arithmetic.

     Benjamin's neighbors knew that he was clever. They were not surprised when he built a large wooden

clock. He made each piece after studying a small pocket watch. The clock made him famous, for it was one

of the first clocks built in America. People from other places began to send hard problems of all kinds to

Benjamin to settle.

     Thomas Jefferson learned of Benjamin Bannered's ability to settle hard problems. He asked Bannered to help

build the city that was to be the capital of the United States-Washington, D. C.

     Bannered worked hard on the plans for the city. He marked where the streets and buildings-the Capital ( 国

会大厦 ), the White House, and many others-should be built.

     Later, L' Enfant, the Frenchman who designed the new city, had a quarrel, and went back to France in

anger. He took all of the plans with him. The workmen couldn't build without any plans to follow.

     For a while it seemed that the plans for the capital might have to be changed. But Benjamin Bannered

remembered the plans he had helped draw. He drew each again just as he once had built each piece of his

clock.

     If it weren't for Benjamin Bannered, Washington, D. C. might look very different from the way it does

today.

1. Benjamin Bannered is remembered today mainly because _____. [ ]

A. he made the first clock in America

B. he used to be an assistant to L' Enfant, who had designed the city Washington

C. he designed the city Washington when L' Enfant left

D. he was able to build the city Washington as L' Enfant left with his plans

2. When Bannered built a large wooden clock, _____. [ ]

A. people in America showed no surprise

B. his name spread all over America

C. he became the first man in America to build a clock

D. people came from other places to congratulate him

3. Why did Thomas Jefferson ask Bannered to help build the City Washington? [ ]

A. Bannered was famous for building.

B. He was told Bannered was clever.

C. Bannered was hard-working.

D. He believed in Bannered.

4. In building the city Washington, Bannered showed _____.[ ]

A. he had a good memory

B. he was never tired of working

C. he feared no difficulties

D. he was good at drawing

5. What can we know from the passage? [ ]

A. Benjamin Bannered was born on a farm.

B. Benjamin Bannered's mother taught him to write and read.

C. L' Enfant designed and built the City Washington, D. C.

D. Washington, D. C. is exactly the same as it was planned.

题型:单项选择题

西气东输工程能够使我国东部地区获得的好处是(  )

A.增加当地财政收入

B.缓解能源短缺压力

C.增加就业机会

D.改善大气环境质量

题型:单项选择题

2006年,日本出台《食品安全基本法》。

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新建物业查验的主要内容包括物业资料、物业共用部位、共用设施设备、园林绿化工程和其他公共配套设施等。

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