《电大工程经济与管理形成性考核册作业二计算题部分.doc》由会员分享,可在线阅读,更多相关《电大工程经济与管理形成性考核册作业二计算题部分.doc(3页珍藏版)》请在三一文库上搜索。
1、2014年电大工程经济与管理形成性考核册作业二(第4、5、6章)五、计算题1、某企业购入一项原价为28000元的固定资产,估计残值300元,估计耐用年限为4年。试用平均折旧法和双倍余额递减法计算折旧。解:年折旧金额=28000-3004=6925元 按平均年限法该项固定资产各年的折旧情况如下所示:使用年限(年) 折旧费用 累计折旧金额 账面价值1 6925 6925 210752 6925 13850 141503 6925 20775 72254 6925 27700 300按双倍余额递减法如下所示:年折旧率=2预计使用年限*100%=2/4*100%=50%使用年限(年) 折旧费用 累计折
2、旧金额 账面价值1 28000*0.5=14000 14000 140002 14000*0.5=7000 14000+7000=21000 70003 7000*0.5=3500 21000+3500=24500 35004 3500*0.5=1750 34500+1750=26250 17502、题目略解:年折旧金额=10000-400/10=960元;平均法计算如下所示:使用年限(年) 折旧费用 累计折旧金额 账面价值1960 960 90402 960 1920 80803 960 2880 71204 960 3840 61605 960 4800 52006 960 5760 42
3、407 960 6720 32808 960 7680 23209 960 8640 154010 960 9600 4003、题目略解:根据公式每小时折旧额=固定资产原值-预计净残值/总工作小时=200000-10000/10000=19元4、根据例题,更换数据可得出结果。Visa-free policy brings Chengdu biz, tourism boost. Making national headlines several times, Chengdus 72-hour visa-free policy has attracted wide attention from b
4、oth Chinese and foreign experts and businessmen since it took effect on Sept 1 last year. The program permits citizens from 51 countries and regions including the United States, Australia, Canada and Japan who have valid visas and flight tickets to a third country to spend three days in the city. Th
5、e capital of Sichuan province is the first city in the western region of China to offer foreign tourists a three-day visa and the fourth nationwide to adopt the policy following Shanghai, Beijing and Guangzhou. Li Zhiyong, deputy dean of the tourism institute at Sichuan University, said the move con
6、tributes to a large increase in the number of overseas tourists and raises the citys level of internationalization. The policy will also bring direct economic revenue, Li said. Chengdu has many cultural legacies and is also a paradise for panda lovers with the worlds largest breeding and research ce
7、nter. Three days are long enough for foreign visitors to visit those iconic tourist spots, he noted. The city is home to the remains of the Jin sha civilization that dates back more than 3,000 years as well as the Qing cheng Mountains and the Du jiang yan irrigation system. Qing cheng has long been
8、recognized as the birthplace of Taoism, Chinas ancient indigenous religion, while Du jiang yan is considered to be the oldest functioning water-control project in the world. Chengdu ranked third in tourist facilities, management and services among 60 Chinese cities in a customer satisfaction survey
9、released last year. But, Li added that efforts are still needed to develop more tourism products, improve English services and provide accurate translation of traffic signs and scenic billboards. Zhao Yun, chairwoman of British Chamber of Commerce Southwest China, told China Daily that his colleague
10、s found the policy very convenient. A British client once flew here and stayed for just one day to check her ordered goods, she said. Zhao was born in Shanxi province, but she has lived in Chengdu for more than 10 years. My life was like a running race moving from place to place. I also lived in Bei
11、jing and Shanghai before, she said. But Chengdu is a place that you never want to leave once settling down. It is now my second hometown, she said. If the environment is further improved, the city will attract more people to visit and live, with the 72-hour visa-free policy and compelling conditions
12、 in transportation, culture, climate and cuisine, he said. Foreigners also gave positive feedback on the policy. A spokesman from Dell Inc said the company has a global hub of operation in Chengdu, so the three-day visa has an immediate and positive influence on the companys business development. Ru
13、dy Buttignol, president of the public broadcasting company in British Columbia, Canada, said his work requires frequent travel to Chengdu and the policy makes the trips easier. Data from the citys public security bureau shows some 100 foreign visitors enjoyed the 72-hour policy by the end of March,
14、most of them from the United States, the United Kingdom and Germany. Chengdu also reported robust growth in its overall tourist industry last year. Official statistics show that it received some 150 million tourists last year, an increase of 28 percent from 2012. Around 1.7 million came from abroad,
15、 an increase of 12 percent. Total revenue from tourism surpassed 133 billion yuan ($21.7billion). During his visit to Kazakhstan in September, Chinese President Xi Jinping proposed that China and Central Asia join hands to build a Silk Road economic belt to boost cooperation. The idea has been widel
16、y echoed in Central Asian countries, becoming an encouraging blueprint for Chinese areas along the Silk Road that has linked Asia and Europe for more than 2,000 years. In the next three weeks, China Daily reporters will travel through the belt in China and in Kazakhstan, Uzbekistan and Turkey. They
17、will show the progress and expectations of the countries, businesses and peoples on the route. Shaanxi - the start of the ancient Silk Road - has positioned itself as the new starting point for the development of the Silk Road Economic Belt, which will strengthen Chinas cooperation with Central Asia
18、n countries, a senior official said. Shaanxi Governor Lou Qinjian said the province is fresh, rich and unique, as it was when it anchored one end of the ancient Silk Road. It is the best option for accommodating industrial transfers from East China or the world at large, he said on Wednesday in Xian
19、.Lou held a joint interview with 27 media, including China Daily, the first in a series of interviews entitled Chinese Media Along the Silk Road. The interviews will be in Shaanxi and Gansu provinces and the Xinjiang Uygur autonomous region, as well as Kazakhstan, Uzbekistan and Turkey.The media group held the first interview on Wednesday morning in Xian, the starting point of the ancient Silk Road, a trade channel established more than 2,000 years ago linking China, Central Asia and Europe.
链接地址:https://www.31doc.com/p-5066457.html