某项固定资产的账面原价为80000元,预计使用年限为5年,预计净残值为5000元,按年数总和法计提折旧。若该项固定资产在使用的第3年末,公司在进行检查时发现,该设备有可能发生减值,现在的销售净价为18000元,未来5年内持续使用以及使用寿命结束时的处置中形成的现金流量现值为16000元,则该项固定资产在第3年末的账面价值为()元。
A. 14400
B. 15000
C. 16000
D. 18000
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案例分析题Currently the Pentium chip or () , made by () , is the most common CPU though there are many other companies that produce processors for personal computers. One example is the CPU made by Motorola which is used in Apple computers. With faster processors the clock speed becomes more important. Compared to some of the first computers which operated at below 30 megahertz ( () ) the Pentium chips began at 75 megahertz in the late 1990g. As of mid 2003 speeds now exceed 3000 + megahertz or 3 gigahertz (check your local computer store for the latest speed) . It depends on the () that the chip is housed in, or the () , as to whether you are able to upgrade to a faster chip. The motherboard contains the circuitry and connections that allow the various component to communicate with each other. Currently the Pentium chip or ()
A. processing
B. professional
C. processor
D. producer
围生期是指产前、产时、产后的一段时间。我国的围生期是指
A. 妊娠满28周至产后1周
B. 妊娠满20周至产后1周
C. 妊娠满20周至产后42天
D. 妊娠满28周至产后42天
E. 进入产程至产后42天
2007年河南省全年粮食种植面积9468.03千公顷,比上年增加12.2千公顷,其中:小麦种植面积5213.33千公顷,增加4.9千公顷,优质专用小麦种植面积3266.67千公顷,占小麦种植面积的比重为62.7%。棉花种植面积700千公顷,减少36.1千公顷。油料种植面积1497.41千公顷,增加8.3千公顷。蔬菜种植面积1688.35千公顷,增加129.7千公顷。 全年粮食产量5245.22 吨,比上年增产2.6%;棉花产量65万吨,减产14.8%;油料产量483.98万吨,增产5.2%;水产品产量74.74万吨,增产21.7%。 全年新增有效灌溉面积112千公顷,新增节水灌溉面积79千公顷。年末农业机械总动力8718.71万千瓦,比上年增长4.9%;农用拖拉机338.91万台,增长5.1%;农用运输车213.61万辆,增长2.2%;农村用电量223.43亿千瓦小时,增长18.3%。 2007年,我国优质专用小麦种植面积比油料种植面积高出( )倍。
A. 3.12
B. 2.18
C. 1.18
D. 0.12
薤白主治的病证是()
A. 脾胃气滞
B. 月经不调
C. 疝气
D. 肝气郁滞
E. 胸痹