某厂两年前购入一台设备,原值为42000元,预计净残值为2000元,尚可使用年限为8

题型:问答题

问题:

某厂两年前购入一台设备,原值为42000元,预计净残值为2000元,尚可使用年限为8年,且会计处理方法与税法规定一致。现在该厂准备购入一台新设备替换该旧设备。新设备买价为52000元,使用年限为8年,预计净残值为2000元。若购入新设备,可使该厂每年的现金净流量由现在的36000元增加到47000元。旧设备现在出售,可获得价款12000元。该厂资本成本为10%,所得税率为30%。

[要求]

采用净现值法评价该项售旧购新方案是否可行。

考点:注册会计师财务成本管理注册会计师投资管理
题型:问答题

某男,54岁,曾诊为冠心病。胸闷,心前区阵发性隐痛。每遇阴天发作频繁。伴心烦口苦,睡眠差,头重肢沉,形体肥胖,舌偏红,苔黄腻,脉滑数,宜用 ()

A.血府逐瘀汤

B.黄连温阻汤加郁金、丹参

C.龙胆泻肝汤加郁金、降香

D.瓜蒌薤白半夏汤合涤痰汤

E.枳实薤白桂枝汤和当归四逆汤

题型:问答题

与铁素体型不锈钢、马氏体型不锈钢相比,奥氏体型不锈钢的主要合金成分中增加的金属元素为()。

A.锌

B.铝

C.钛

D.镍

题型:问答题

阅读理解。

      Not long ago, people thought babies were not able to learn things until they were five or six months

old. Yet doctors in the United States say babies begin learning on their first day of life.

      Scientists note that babies are strongly influenced by their environment. They say a baby will smile

if her mother does something the baby likes. A baby learns to get the best care possible by smiling to

please her mother or other caregiver. This is how babies learn to connect and communicate with other

human

beings.

      One study shows that babies can learn before they are born. The researchers placed a tape recorder

on the stomach of a pregnant(怀孕的) woman. Then, they played a recording of a short story.  On the

day the baby was born, the researchers attempted to find if he knew the sounds of the story repeated

while in his mother. They did this by placing a device in the mouth of the newborn baby.

      The baby would hear the story if he moved his mouth one way. If the baby moved his mouth the

other way, he would hear a different story. The researchers say the baby clearly liked the story he heard

before he was born. They say the baby would move his mouth so he could hear the story again and again.

      Another study shows how mothers can strongly influence social development and language skills in

their children.

      Researchers studied the children from the age of one month to three years.The researchers attempted

to measure the sensitivity of the mothers. The women were considered sensitive if they supported their

children's activities and did not interfere(干涉) unnecessarily. They tested the children for thinking and

language development when they were three years old. Also, the researchers observed the women for

signs of depression(抑郁症).

      The children of depressed women did not do as well in tests as the children of women who did not

suffer from depression. The children of depressed women did poorly in tests of language skills and

understanding what they hear.

      These children also were less cooperative and had more problems dealing with other people. The

researchers noted that the sensitivity of the mothers was important to the intelligence (智力)development

of their children. Children did better when their mothers were caring, even when they suffered from

depression.

1.According to the passage, which of the following is NOT the factor(因素)that influences  intelligence

development in babies? 

A. The environment.      

B. Mother's sensitivity.   

C. Their peers(同龄人).                    

D.Education before birth.

2. What is the purpose of the experiment in which newborn babies heard the stories?  

A. To prove that babies can learn before they are born.

B. To prove that babies can learn on the first day they are born.

C. To show mothers can strongly influence intelligence development in their babies.

D. To indicate early education has a deep effect on the babies' language skills.

3. Which group of children did the worst in tests of language skills?  

A. The children of depressed mothers who cared little for their children.

B. The children of women who did not suffer from depression.

C. The children of depressed but caring mothers.       

D. Children with high communication abilities.

4. What is the main idea of the passage? 

A. Scientific findings about how babies develop before birth.

B. Scientific findings about how the environment has an effect on babies' intelligence.

C. A study shows babies are not able to learn things until they are born or six months old.

D. Scientific findings about how intelligence develops in babies.

题型:问答题

瘀血胃痛的特点

A.胃脘胀满,攻撑作痛,脘痛连胁
B.胃脘灼痛
C.胃脘隐痛
D.胃脘刺痛
E.胃脘胀痛,嗳腐吞酸

题型:问答题

不同种类的融资模式,项目协议的构成也不同,但一般都包括项目特许经营协议,而TOT项目的项目协议另有( )。

A.资产转让合同和合资合同

B.股权转让合同和合资合同

C.产品或服务购买协议

D.产权转让合同和合资合同

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