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甲公司2×14年12月31日购入一台管理用设备,原价为200万元,原预计使用年限为10年,预计净残值为8万元,按双倍余额递减法折旧,与税法规定相同。由于固定资产所含经济利益预期消耗方式的改变和技术因素的原因,已不能继续按原定的折旧方法、折旧年限折旧。甲公司于2×17年1月1日将设备的折旧方法改为年限平均法,将设备的折旧年限由原来的10年改为8年,预计净残值仍为8万元。甲公司所得税采用资产负债表债务法核算,适用的所得税税率为25%。下列关于甲公司的会计处理说法正确的有( )。
A.
该设备2×15年计提折旧额为40万元
B.
该设备2×16年计提折旧额为32万元
C.
该设备2×17年计提折旧额为20万元
D.
该会计估计使2×17年净利润增加4.2万元
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止血带应该扎在伤口的远心端
B.
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C.
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D.
上止血带时,要先用衬垫垫好
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A.
2 4 6
B.
0 1 2 4 5 6
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0 1 0 1 2 3
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止血带缚扎越紧越好,止血效果确切;
B.
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C.
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D.
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因止血带使用时间过长,远端肢体已发生坏死者,应在原止血带的近端加上新止血带,然后再行截肢术。
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A.
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B.
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C.
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D.
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E.
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A.
注明上止血带时间
B.
连续阻断血流不超过1小时
C.
上止血带前需抬高患肢
D.
上臂止血带应缚在中1/3处
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A.
2 4 6
B.
0 1 2 4 5 6
C.
0 1 0 1 2 3
D.
0 1 4 5
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