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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=28000-300∕4=6925元①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16925692521075269251385014150369252077572254692527700300②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%
2、=50%使用年限（年）折旧费用累计折旧金额账面价值128000*0.5=140001400014000214000*0.5=700014000+7000=21000700037000*0.5=350021000+3500=24500350043500*0.5=175034500+1750=2625017502、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1960960904029601920808039602880712049603840616059604
3、80052006960576042407960672032808960768023209960864015401096096004003、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=-10000/10000=19元4、根据例题，更换数据可得出结果。请您删除一下内容，O(∩_∩)O谢谢！！！2016年中央电大期末复习考试小抄大全，电大期末考试必备小抄，电大考试必过小抄BasketballcanmakeatrueclaimtobeingtheonlymajorsportthatisanAmericaninve
4、ntion.Fromhighschooltotheprofessionallevel,basketballattractsalargefollowingforlivegamesaswellastelevisioncoverageofeventsliketheNationalCollegiateAthleticAssociation(NCAA)annualtournamentandtheNationalBasketballAssociation(NBA)andWomen'sNationalBasketballAssociation(
5、WNBA)playoffs.AndithasalsomadeAmericanheroesoutofitsplayerandcoachlegendslikeMichaelJordan,LarryBird,Earvin"Magic"Johnson,SherylSwoopes,andothergreatplayers.Attheheartofthegameistheplayingspaceandtheequipment.Thespaceisarectangular,indoorcourt.Theprincipalpiecesofequi
6、pmentarethetwoelevatedbaskets,oneateachend(inthelongdirection)ofthecourt,andthebasketballitself.Theballissphericalinshapeandisinflated.Basket-ballsrangeinsizefrom28.5-30in(72-76cm)incircumference,andinweightfrom18-22oz(510-624g).Forplayersbelowthehighschoollevel,asmal
7、lerballisused,buttheballinmen'sgamesmeasures29.5-30in(75-76cm)incircumference,andawomen'sballis28.5-29in(72-74cm)incircumference.Thecoveringoftheballisleather,rubber,composition,orsynthetic,althoughleathercoversonlyaredictatedbyrulesforcollegeplay,unlesstheteamsagreeo
8、therwise.Orangeistheregulationcolor.Atalllevelsofplay,thehometeamprovidestheball.Inflationoftheballisbasedontheheightoftheba
