电大工程经济与管理形成性考核册作业二计算题部分

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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%=50%使用年限（年）折旧费用累计折旧金额账面价值128

2、000*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196096090402960192080803960288071204960384061605960480052006960576042407960672032808960768023209960864015401

3、096096004003、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-freepolicybringsChengdubiz,tourismboost.Makingnationalheadlinesseveraltimes,Chengdu's72-hourvisa-freepolicyhasattractedwideattentionfrombothChineseandforeignexpertsandbusinessmensinceittookeffectonSept1la

4、styear.Theprogrampermitscitizensfrom51countriesandregionsincludingtheUnitedStates,Australia,CanadaandJapanwhohavevalidvisasandflightticketstoathirdcountrytospendthreedaysinthecity.ThecapitalofSichuanprovinceisthefirstcityinthewesternregionofChinatoofferforeigntouristsathree-dayvisaandthefourthna

5、tionwidetoadoptthepolicyfollowingShanghai,BeijingandGuangzhou.LiZhiyong,deputydeanofthetourisminstituteatSichuanUniversity,saidthemove"contributestoalargeincreaseinthenumberofoverseastouristsandraisesthecity'slevelofinternationalization"."Thepolicywillalsobringdirecteconomicrevenue,"Lisaid."Chen

6、gduhasmanyculturallegaciesandisalsoaparadiseforpandaloverswiththeworld'slargestbreedingandresearchcenter.Threedaysarelongenoughforforeignvisitorstovisitthoseiconictouristspots,"henoted.ThecityishometotheremainsoftheJinshacivilizationthatdatesbackmorethan3,000yearsaswellastheQingchengMountainsand

7、theDujiangyanirrigationsystem.QingchenghaslongbeenrecognizedasthebirthplaceofTaoism,China'sancientindigenousreligion,whileDujiangyanisconsideredtobetheoldestfunctioningwater-controlprojectintheworld.Chengdurankedthirdintouri