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Directions: There are 10 blanks in the following passage. For each blank there are four choices marked A, B, C, and D. Choose the ONE answer that best fits into the passage. Antarctica is the continent which is the most southern area of land on the Earth and is mostly covered with ice. This is one of the driest and 1 in the world. But people from all over the world come to 2 there. Near the South Pole, three thousand people live together in a place 3 Amundsen-Scott Station. The station has libraries, cinemas, shops, sports rooms, canteens and laboratories. There is electricity, and they have 4 —the system that they use to have a conversation with someone in another place. And they have 5 —electronic machines that store information and use programs to help them find, organize, or change the information. But the people here 6 travel by car, or train, or bus, because there aren’t any roads or railways near the station. They travel by ship, helicopter, planes, or snow tractors, or 7 dogs. There aren’t 8 trees or flowers there, but there are hundreds of different birds and other animals. Most of the people here are 9 . They study plant and animal life and how ice moves. The ice can tell us about changes in climate. Ray Kingman is an expert at Amundsen-Scott station telling us on the phone, "This is my second year here. It’s very interesting and beautiful place, but life is very hard 10 . In the summer we can go swimming in hot pools of water. We welcome newcomers here for further study of the continent!"
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A jobless man wanted very much to have the position of "office boy" at Microsoft. The HR manager interviewed him and then watched him cleaning the floor as a test. "You have passed the test," he said. "Give me your e-mail address and I’ll send you the form to fill in and the date when you may start." The man replied, "But I don’t have a computer, neither an e-mail." "I’m sorry," said the HR manager. "If you don’t have an e-mail, that means you are not living. And anyone who isn’t living cannot have the job." The man left with no hope at all. He didn’t know what to do with only 10 in his pocket. He thought and thought. Then he went to the supermarket and bought 10 kilos of tomatoes. He sold the tomatoes from door to door. In less than two hours, he had 20 dollars. He repeated the operation three times, and started to go early every day, and returned home late. Shortly, he bought a cart, then a truck, then he had his own fleet of delivery vehicles. Five years later, the man was one of the biggest food retailers in the US. One day, one of his friends asked him for his e-mail. He said, "I have not got one." His friend couldn’t believe his ears. "Can you imagine what you could have been if you had an e-mail" The man thought for a while and replied, "Yes, I’d be an office boy at Microsoft!" The man ______ after he left Microsoft.
Directions: There are 10 blanks in the following passage. For each blank there are four choices marked A, B, C, and D. Choose the ONE answer that best fits into the passage. Antarctica is the continent which is the most southern area of land on the Earth and is mostly covered with ice. This is one of the driest and 1 in the world. But people from all over the world come to 2 there. Near the South Pole, three thousand people live together in a place 3 Amundsen-Scott Station. The station has libraries, cinemas, shops, sports rooms, canteens and laboratories. There is electricity, and they have 4 —the system that they use to have a conversation with someone in another place. And they have 5 —electronic machines that store information and use programs to help them find, organize, or change the information. But the people here 6 travel by car, or train, or bus, because there aren’t any roads or railways near the station. They travel by ship, helicopter, planes, or snow tractors, or 7 dogs. There aren’t 8 trees or flowers there, but there are hundreds of different birds and other animals. Most of the people here are 9 . They study plant and animal life and how ice moves. The ice can tell us about changes in climate. Ray Kingman is an expert at Amundsen-Scott station telling us on the phone, "This is my second year here. It’s very interesting and beautiful place, but life is very hard 10 . In the summer we can go swimming in hot pools of water. We welcome newcomers here for further study of the continent!"
A jobless man wanted very much to have the position of "office boy" at Microsoft. The HR manager interviewed him and then watched him cleaning the floor as a test. "You have passed the test," he said. "Give me your e-mail address and I’ll send you the form to fill in and the date when you may start." The man replied, "But I don’t have a computer, neither an e-mail." "I’m sorry," said the HR manager. "If you don’t have an e-mail, that means you are not living. And anyone who isn’t living cannot have the job." The man left with no hope at all. He didn’t know what to do with only 10 in his pocket. He thought and thought. Then he went to the supermarket and bought 10 kilos of tomatoes. He sold the tomatoes from door to door. In less than two hours, he had 20 dollars. He repeated the operation three times, and started to go early every day, and returned home late. Shortly, he bought a cart, then a truck, then he had his own fleet of delivery vehicles. Five years later, the man was one of the biggest food retailers in the US. One day, one of his friends asked him for his e-mail. He said, "I have not got one." His friend couldn’t believe his ears. "Can you imagine what you could have been if you had an e-mail" The man thought for a while and replied, "Yes, I’d be an office boy at Microsoft!" What did the man do for the test
甲公司为增值税一般纳税人(已实施增值税转型)，增值税税率为17%。2012年发生下列有关固定资产的业务：(1)11月20日，企业生产车间部门购入一台需要安装的生产A设备，取得的增值税专用发票上注明的设备价款为360万元，增值税为61.2万元，另发生运输费15万元，款项均以银行存款支付。(2)11月21日，将A设备投入安装，以银行存款支付安装费3万元。A设备于12月25日达到预定使用状态，并试运行。(3)A设备经过调试后，于12月28日正式投入使用，预计使用5年，预计净残值为18万元，企业决定采用年数总和法计提折旧。问题：(答案中的金额单位用万元表示。假设上述资料外，不考虑其他因素。) 计算甲企业2013年1月A设备的折旧额并编制会计分录。
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