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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=28000-3004=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。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Basketball can make a true claim to being the only major sport that is an American invention. From high sc
4、hool to the professional level, basketball attracts a large following for live games as well as television coverage of events like the National Collegiate Athletic Association (NCAA) annual tournament and the National Basketball Association (NBA) and Womens National Basketball Association (WNBA) pla
5、yoffs. And it has also made American heroes out of its player and coach legends like Michael Jordan, Larry Bird, Earvin Magic Johnson, Sheryl Swoopes, and other great players. At the heart of the game is the playing space and the equipment. The space is a rectangular, indoor court. The principal pie
6、ces of equipment are the two elevated baskets, one at each end (in the long direction) of the court, and the basketball itself. The ball is spherical in shape and is inflated. Basket-balls range in size from 28.5-30 in (72-76 cm) in circumference, and in weight from 18-22 oz (510-624 g). For players
7、 below the high school level, a smaller ball is used, but the ball in mens games measures 29.5-30 in (75-76 cm) in circumference, and a womens ball is 28.5-29 in (72-74 cm) in circumference. The covering of the ball is leather, rubber, composition, or synthetic, although leather covers only are dict
8、ated by rules for college play, unless the teams agree otherwise. Orange is the regulation color. At all levels of play, the home team provides the ball. Inflation of the ball is based on the height of the balls bounce. Inside the covering or casing, a rubber bladder holds air. The ball must be infl
9、ated to a pressure sufficient to make it rebound to a height (measured to the top of the ball) of 49-54 in (1.2-1.4 m) when it is dropped on a solid wooden floor from a starting height of 6 ft (1.80 m) measured from the bottom of the ball. The factory must test the balls, and the air pressure that m
10、akes the ball legal in keeping with the bounce test is stamped on the ball. During the intensity of high school and college tourneys and the professional playoffs, this inflated sphere commands considerable attention. Basketball is one of few sports with a known date of birth. On December 1, 1891, i
11、n Springfield, Massachusetts, James Naismith hung two half-bushel peach baskets at the opposite ends of a gymnasium and out-lined 13 rules based on five principles to his students at the International Training School of the Young Mens Christian Association (YMCA), which later became Springfield Coll
12、ege. Naismith (1861-1939) was a physical education teacher who was seeking a team sport with limited physical contact but a lot of running, jumping, shooting, and the hand-eye coordination required in handling a ball. The peach baskets he hung as goals gave the sport the name of basketball. His stud
13、ents were excited about the game, and Christmas vacation gave them the chance to tell their friends and people at their local YMCAs about the game. The association leaders wrote to Naismith asking for copies of the rules, and they were published in the Triangle, the school newspaper, on January 15,1
14、892. Naismiths five basic principles center on the ball, which was described as large, light, and handled with the hands. Players could not move the ball by running alone, and none of the players was restricted against handling the ball. The playing area was also open to all players, but there was to be no physical contact between players; the ball was the object
