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甲公司自行建造某项生产用大型设备，该设备由A、B、C、D四个部件组成。建造过程中发生外购设备和材料成本7320万元，人工成本 1200万元，资本化的借款费用1920万元，安装费用1140万元，为达到正常运转发生测试费600万元，外聘专业人员服务费360万元，员工培训费120元。20×5年1月，该设备达到预定可使用状态并投入使用。因设备刚刚投产，未能满负荷运转，甲公司当年度亏损720万元。该设备整体预计使用年限为15年，预计净残值为零，采用年限平均法计提折旧。A、B、C、D各部件在达到预定可使用状态时的公允价值分别为3360万元、2880万元、4800万元、2160万元，各部件的预计使用年限分别为10年、15年、20年和12年。按照税法规定该设备采用年限平均法按10年计提折旧，预计净残值为零，其初始计税基础与会计计量相同。甲公司预计该设备每年停工维修时间为15天。因技术进步等原因，甲公司于20×9年1月对该设备进行更新改造，以新的部件E代替了A部件。要求：根据上述材料，不考虑其他因素，回答下列问题。 对于甲公司就该设备更新改造的会计处理，下列各项中，错误的是( )。
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1.From Buckingham Palace to Oxford, the UK is loaded with wonderful icons (标志)of past eras. But it has also modernized with confidence. It’s now better known for vibrant (充满活力的) cities with great nightlife and attraction. Fashions, fine dining, clubbing, shopping-the UK is among the world’s best.2.Most people have strong preconceptions about the British. But if you’re one of these people, you’d be wise to abandon those ideas. Visit a nightclub in one of the big cities, a football match, or a good local pub and you might more readily describe the English people as humorous and hospitable. It’s certainly true that no other country in the world has more bird-watchers, sports supporters, pet owners and gardeners than the UK.3.Getting around England is pretty easy. Budget(廉价的)airlines like Easy jet and Rynnair fly domestically. Trains can deliver you very efficiently from one major city to another. Long distance express buses are called coaches. Where coaches and buses run on the same route, coaches are more expensive (though quicker) than buses. London’s famous black cabs are excellent but expensive. Minicabs are cheaper competitors, with freelance(个体的)drivers. But usually you need to give a call first. London’s underground is called the Tube. It’s very convenient and can get you to almost any part of the city.4.The UK is not famous for its food. But you still need to know some of the traditional English foods. The most famous must be fish and chips. The fish and chips are deep fried in flour, English breakfast is something you need to try. It is fried bacon, sausages, fried eggs, black pudding, fried tomatoes, fried bread and baked beans, with toast and a pot of tea. Other things like shepherd’s pie and Yorkshire pudding are also well-known as a part of English food culture.5.Pubbing and clubbing are the main forms of English nightlife, especially for the young. Pubbing means going to a pub with friends, having drinks, and chatting. Clubbing is different from pubbing and includes going to a pub, or a place of music, or a bar, or any other places to gather with friends. Clubbing can be found everywhere. Usually there is some kind of dress code for clubbing, such as no jeans, no sportswear, or smart clubwear, while pubbing is much more casual. Paragraph 4（）
第一篇Trying to Find a Partner One of the most striking findings of a recent poll in the UK is that of the people interviewed, one in two believes that it is becoming more difficult to meet someone to start a family with. Why are many finding it increasingly difficult to start and sustain intimate relationships Does modem fife really make it harder to fall in love Or are we making it harder for ourselves It is certainly the case today that contemporary couples benefit in different ways from relationships. Women no longer rely upon partners for economic security or status. A man doesn’t expect his spouse to be in sole charge of running his household and raising his children. But perhaps the knowledge that we can live perfectly well without a partnership means that it takes much more to persuade people to abandon their independence. In theory, finding a partner should be much simpler these days. Only a few generations ago, your choice of soulmate (心上人) was constrained by geography, social convention and family tradition. Although it was never explicit, many marriages were essentially arranged. Now those barriers have been broken down. You can approach a builder or a brain surgeon in any bar in any city on any given evening. When the world is your oyster (牡蛎) ,you surely have a better chance of finding a pearl. But it seems that the old conventions have been replaced by an even tighter constraint: the tyranny of choice. The expectations of partners are inflated to an unmanageable degree: good looks, impressive salary, kind to grandmother, and right socks. There is no room for error in the first impression. We think that a relationship can be perfect. If it isn’t, it is disposable. We work to protect ourselves against future heartache and don’t put in the hard emotional labor needed to build a strong relationship. Of course, this is complicated by realities. The cost of housing and child-rearing creates pressure to have a stable income and career before a life partnership. Which of the following is NOT true about a contemporary married couple（）
Sending E-mails to ProfessorsOne student skipped class and then sent the professor an e-mail (51) for copies of her teaching notes. Another (52) that she was late for a Monday class because she was recovering from drinking too much at a wild weekend party. At colleges and universities in the US, e-mail has made professors more approachable(平易近人 ). But many say it has made them too accessible, (53) boundaries that traditionally kept students at a healthy distance. These days, professors say, students seem to view them as available (54) the clock, sending a steady stream of informal e-mails. "The tone that they take in e-mails is pretty astounding(令人吃惊的)." said Michael Kessler, an assistant dean at Georgetown University. "They’ll (55) you to help: ’I need to know this. ’" "There’s a fine (56) between meeting their needs and at the same time maintaining a level of legitimacy (正统性) as an (57) who is in charge. " Christopher Dede, a professor at the Harvard Graduate School of Education, said (58) show that students no longer defer to (听从) their professors, perhaps because they realize that professors’ (59) could rapidly become outdated. "The deference was driven by the notion (60) that professors were all-knowing sources of deep knowledge. " Dede said, and that notion has weakened (61) . For junior faculty members, e-mails bring new tension into their work, some say, as they struggle with how to (62) . Their job prospects, they realize, may rest in part on student evaluations of their accessibility. College students say e-mail makes (63) easier to ask questions and helps them learn. But they seem unaware that what they write in e-mails could have negative effects on (64) them, said Alexandra Lahav, and associate professor of Law at the University of Connecticut. She recalled an e-mail message from a student saying that he planned to miss class so he could play with his son. Professor Lahav did not respond. "Such e-mails can have consequences. " she said. "Students don’t understand that (65) they say in e-mail can make them seem unprofessional, and could result in a bad recommendation. " 61（）
American DreamsThere is a common response to America among foreign writers: the US is a land of extremes where the best of things are just as easily found as the worst. This is a clich6 (陈词滥调).In the land of black and white, people should not be too surprised to find some of the biggest gaps between the rich and the poor in the world. But the American Dream offers a way out to everyone. (46) No class system or government stands in the way.Sadly, this old argument is no longer true. Over the past few decades there has been a fundamental shift in the structure of the American economy.The gap between the rich and the poor has widened and widened. (47) Over the past 25 years the median US family income has gone up 18 per cent. For the top 1 per cent, however, it has gone up 200 per cent. Twenty-five years ago the top fifth of Americans had an average income 6.7 times that of the bottom fifth. (48) Inequalities have grown worse in different regions. In California, incomes for lower class families have fallen by 4 per cent since 1969． (49) This has led to an economy hugely in favor of a small group of very rich Americans. The wealthiest 1 per cent of households now control a third of the national wealth. There are now 37 million Americans living in poverty. At 12.7 per cent of the population, it is the highest percentage in the developed world.Yet the tax burden on America’s rich is falling, not growing. (50) There was an economic theory holding that the rich spending more would benefit everyone as a whole. But clearly that theory has not worked in reality. 47（）
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