题目内容
某企业2000年4月正日采用补偿贸易方式从国外引进1台需要安装的设备，该设备到岸价为10万美元，当日市场汇率为1美元兑换8.30元人民币。引进设备时以人民币支付进口关税等15万元，交付安装后发生安装成本20万元人民币，该设备于2000年12月31日交付生产使用，若12月31日的市场汇率为1美元兑换8.50元人民币，则该设备的入账价值为人民币( )元。
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This course requires a lot of ______ and ______ skills.
At the turn of the century it is estimated that a student living alone requires on average A$12 000 (Australian dollars)in living expenses for each year of study in Australia. Of course, these costs increase with time.Upon arrival, students should have funds in excess of the average to cover the cost of text books and establishment expenses such as rental payment and basic furniture items. The amount spent on food, recreation, and entertainment expenses will vary according to requirements, budget, and location.Those who are prepared to live in shared accommodation, which may not be suitable for all, might manage on AS 10 000 per year. It is preferable for overseas students whose English is in need of practice to take advantage of living in situations with native speakers whenever possible. However, sharing with friends who are easy to communicate with is probably more sensible at first.The above figures do not include the cost of large non-essential items such as household equipment or a car. Owning and maintaining a motor vehicle is expensive in Australia. Insurance is compulsory and costly, and parking both on and off campus can be a problem requiring additional expense. It is not advisable for a student to own a car unless it is absolutely necessary. A reasonable second hand car can cost more than A$4 000.Educational institutions are almost always serviced by reliable public transport. The university and college campuses within the major cities are well served by public buses. In addition, the larger cities have extensive train systems. For example, in Sydney, most college and university campuses are only 10 or 20 minutes from a rail station. Students buying a car should take into account（）
酸性比率的计算公式是：( )。
某股份有限公司购进一台设备，买价为300000元，净残值率为5%，使用年限为5年，企业选用年数总和法计提折日，而按税法规定，应用直线法计提折旧。则该项设备第4年账面计提的折旧额与按税法计提的折旧额之间的差额为( )元。
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