题目内容

P公司为一上市公司,1999年12月20日发现1990年12月开始使用的一项固定资产仍然挂在“在建工程”科目中。该项固定资产原价50000元,预计使用年限10年(与税法规定一致),采用直线法计提折旧(不考虑残值)。设该公司适用的所得税税率为33%,该项会计差错的调整对留存收益的影响金额为()。

A. 15000元
B. 10050元
C. 20000元
D. 33500元

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Trees are useful to man in three important ways: they provide wood and other products; they give him shade; and they help to prevent droughts and floods. Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important. In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear. This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soi — allowing the rain to sink in — and also bind the soil, thus preventing it from being washed away easily; but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When all the top-soil is gone, nothing remains but worthless desert. Which statement is true about the disappearance of forests

A. Man should look after the new trees properly.
B. Man has not paid enough attention to planting trees.
C. Man can’t cut too much wood.
D. All of the above.

将考生文件夹下SHU\MU文件中的文件EDIT.DAT删除。

按要求完成下列各操作: 将考生文件夹下HOWA文件夹中的GNAEL.DBF文件删除。

文件被划分成大小相等的若干个物理块,—般物理块的大小是不固定的。( )

A. 对
B. 错

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