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【单选题】
大华公司于2016年12月31日将一栋办公楼对外出租并采用成本模式进行后续计量,租期为3年,每年12月31日收取租金200万元(不含增值税,征收率为5%),出租时该办公楼的账面原价为3 000万元,已提折旧200万元,已提减值准备160万元,尚可使用年限22年,大华公司对该办公楼采用年限平均法计提折旧,无残值。2018年年末该办公楼的可收回金额为1 920万元。假定办公楼的折旧方法、预计折旧年限和预计净残值一直未发生变化。2019年12月31日租赁期届满大华公司将其出售,收到2 000万元价款并存入银行(含增值税95.24万元)。假定不考虑除增值税以外的其他相关税费及其他因素影响,大华公司出售该办公楼对当期营业利润的影响为( )万元。
A.
176.76
B.
80.76
C.
-280.76
D.
-380.76
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举一反三
【单选题】When she was falsely accused of stealing the gold chain, the student became very indignant.
A.
angry
B.
patient
C.
amused
D.
curious
【单选题】下列哪个药物不用于治疗胎衣不下、子宫炎、子宫蓄脓的药物?
A.
己烯雌酚
B.
孕酮
C.
缩宫素
D.
麦角新碱
【简答题】University Education in America Professionalising the professor The difficulties of an American doctoral student THIS subtle and intelt little book should be read by every student thinking of app...
【单选题】What can be inferred about the professor?
A.
She is pleased that the student wants to talk about the final project.
B.
She is concerned that the student will not finish the project before the due date.
C.
She is curious about why the student has not started on the project.
D.
She is surprised that the student is already working on the final project.
【简答题】work in pairs and role-play a dialog according to the following instructions. Student A: You are talking with your partner about curiosity. You list the importance of being curious: Curiosity is the d...
【单选题】隧道施工碰到Ⅲ级地下水,围岩应该
A.
不降级
B.
全部降级
C.
Ⅰ、Ⅱ级围岩适当降级
D.
Ⅲ、Ⅳ级围岩适当降级
【单选题】What can be inferred about the student?
A.
He is confused by the professor's comment.
B.
He is concerned that the professor has misspoken.
C.
He is curious as to why the professor mentioned this information.
D.
He is amazed at the figure presented by the professor.
【判断题】目前应用最广泛的起泡剂是4油。
A.
正确
B.
错误
【单选题】Not _______with the high marks in the exam, the determined student aimed high to get full marks next time.
A.
proud
B.
curious
C.
eager
D.
content
【单选题】How did the student feel when he saw Socrates waiting patiently on the beach?
A.
Angry.
B.
Puzzled.
C.
Wild.
D.
Curious.
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