案例分析题根据以下资料完成19-27题: 西岐公司2010年3月15日购入一台不需要安装设备并投入生产车间使用,取得的增值税专用发票上注明的设备价款50000元,增值税8500元。西岐公司采用年限平均法计提折旧,该设备预计使用10年,预计净残值率为4%,2011年3月25日,西岐公司将该设备出售给东方公司,开具的增值税专用发票上注明的设备价款41000元,增值税6970元。假设增值税不计入该设备价值,再无其他税费,也无减值准备。 该设备每月应计提的折旧额为()元
A. 400.00
B. 416.67
C. 487.50
D. 500.00
Text 1Burn rate is the speed at which a startup business consumes money. My rate would be $50,000 a month when my new media company started. So, I began looking around for individuals who would be my first investors. "Angel money" it was called. But when I reviewed my list of acquaintances to find those who might be able to help, I found the number got small.With no other choices, I began meeting with the venture-capital companies. But I was warned they took a huge share of your company for the money they put in. And if you struggled, they could drop you cold.As I was searching for "angel money", I started to bulid a team who trusted me even though I didn’t have money for paychecks yet.Bill Becket was an expert in computer programming and image processing at a very famous Media Lab at M. I. T. With his arrival, my company suddenly had a major technology "guy" in house.Katherine Henderson, a filmmaker and a former real-estate dealer, joined us as our director of market research. Steve White came on as operating officer. He had worked for the developer of a home-finance software, Quicken. We grabbed him.We had some really good people, but we still didn’t have enough money. One night, my neighbor, Louise Johnson, came for a visit. She and I were only nodding acquaintances, but her boys and ours were constant companions. She ran a very good business at the time.Louise was brilliant and missed nothing. She had been watching my progress closely. She knew I was dying for money and I had prospects but could offer no guarantees of success.She told me that her attorney had talked to mine and the terms had been agreed upon. She handed me an envelope. Inside was a check for $ 500,000.I almost fell down. I heard her voice as if from heaven."I have confidence in your plan," she said. "You’ll do well. You’re going to work hard for it, but it’s satisfying when you build your own company."Who would have thought I’d find an angel so close to home There were no words sufficient for the moment. We just said good night. She left and I just stood there, completely humbled and completely committed. By "Angel money", the author refers to()
A. the money borrowed from banks
B. the money spent to promote sales
C. the money raised from close friends
D. the money needed to start a business
案例分析题根据以下资料完成31-40题:甲公司有关资料如下:(1)2006年12月31日,“应收账款”账户借方余额为100000元,提取坏账准备前“坏账准备”账户余额为0(2)2007年7月31日,应收账款4000元无法收回,确认为坏账损失(3)2008年12月31日,“应收账款”账户借方余额为150000元,提取坏账准备前“坏账准备”账户为贷方余额8000元(4)2009年12月31日,“应收账款”账户借方余额为100000元,提取坏账准备前“坏账准备”账户为贷方余额13000元(5)2010年12月31日,“应收账款”账户借方余额为170000元,提取坏账准备前“坏账准备”账户为借方余额6000元假设甲公司每年按应收账款年末余额的10%计提坏账准备 2007年7月31日,甲公司实际发生坏账损失时应贷记()科目
A. 管理费用
B. 资产减值损失
C. 坏账准备
D. 应收账款