题目内容

A company purchases a truck with a useful life of 5 years. The cost was $100000 with an estimated salvage value of $10000. Using the double declining balance method and the sum of the years’ digits method, what is the depreciation in year 2 Double-Declining Sum of Years’ Digits ①A. $ 40000 $ 24000 ②B. $ 24000 $ 45000 ③C. $ 24000 $ 24000

A.

A. ①

B.
B. ②

C.
C. ③

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根据《互联网药品交易服务审批暂行规定》,向个人消费者提供互联网药品交易服务的企业,应当具备的条件不包括

A. 已获得从事互联网药品信息服务的资格
B. 依法设立的药品零售连锁企业
C. 获得市级食品药品监管部门的批准
D. 具有负责网上实时咨询的执业药师
E. 对上网交易药品品种有完整的管理制度与措施

A company using straight-line depreciation has an ending gross investment in fixed assets of $ 750, an accumulated depreciation of $ 300, and an annual depreciation expense of $150. The average depreciable life of the fixed assets and the average age of the plant and equipment are : Depreciable life Avg age of P&E()

A. ①A. 2 years 5 years
B. ②B. 5 years 2 years
C. ③C. 7 years 5 years

TY Corp. is a manufacturing firm with a reputation for very aggressive financial management. The company has a very high ROE of 28 percent and a spectacular return on assets of 42 percent. Which of the following is the most likely explanation of these ratios TY Corp. :()

A. has just started using accelerated depreciation methods.
B. leases most of its fixed assets.
C. does not capitalize most of its product development costs.

已知在文件IN1.DAT中存有100个产品销售记录,每个产品销售记录由产品代码dm(字符型4位)、产品名称mc(字符型10位)、单价dj(整型)、数量s1(整型)、金额je(长整型)五部分组成。其中:金额=单价×数量。函数ReadDat()的功能是读取这100个销售记录并存入结构数组.sell中。请编制函数SortDat(),其功能要求:按产品名称从小到大进行排列,若产品名称相同,则按金额从小到大进行排列,最终排列结果仍存入结构数组sell中,最后调用函数WriteDat()把结果输出到文件OUT1.DAT中。 注意:部分源程序已给出。请勿改动主函数main()、读数据函数ReadDat()和输出数据函数WriteDat()的内容。 [试题程序] include #include #include #include #include #define MAX 100 typedef struct char dm[5]; /*产品代码* / char mc[11]; /*产品名称*/ int dj; /*单价* / int si; /*数量*/ long je; /*金额*/ PRO; PRO sell[-MAX]; void ReadDat() ; void WriteDat() ; void SortDat() main() memset(sell,0,sizeof(sell)); ReadDat(); SortDat(); WriteDat(); void ReadDat() FILE *fp; char str[80],ch[11]; int i; fp=fopen("IN1.DAT","r"); for (i=0;i<100;i++) fgets(str,80,fp) memcpy(sell[i].dm,str,4) memcpy(sell[i].mc,str + 4,10); memcpy(ch,str + 14,4);ch[4]=0; sell[i].dj=atoi(ch) memcpy(ch,str +18,5);ch[5]=0; sell[i].s1=atoi(ch); sell[i].je=(long)sell[i].dj * sell[i].s1; fclose(fp); void WriteDat() FILE * fp; int i; fp=fopen("OUT1.DAT","w"); for(i=0;i<100;i++) fprintf(fp,"%s%s%4d%5d%101d\n",sell[i].dm,sell[i].mc,sell[i].dj,sell[i].s1,sell[i].je) fclose(fp);

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