在现代PC中,不仅有和PC及PC/AT兼容的ISA总线上的常规中断,还有新的PCI中断、串行中断技术以及APIC,其中APIC的中文含义是 【10】 。
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2008年12月31日,甲公司将一台生产用大型机器设备以110万元的价格销售给乙公司,账面原价为200万元。同时甲公司与乙租赁公司签订了一份融资租赁合同将该设备租回。合同主要条款及其他有关资料如下: (1)租赁标的物:大型机器设备。 (2)租赁期开始日:2008年12月31日。 (3)租赁期:2008年12月31日~2011年12月31日。 (4)租金支付方式:自承租日起每6个月于月末支付租金22.5万元。 (5)该设备的保险、维护等费用均由甲公司负担,估计每年约1万元。 (6)该设备在租赁开始日的公允价值为110万元。 (7)租赁合同规定年利率为14%。 (8)该设备的估计使用年限为10年,已使用5年,期满无残值,承租人采用年限平均法计提折旧,没有计提减值准备。 (9)租赁期满时,甲公司享有优惠购买选择权,购买价6万元。估计期满时的公允价值为45万元。 (10)承租人在租赁谈判和签订租赁合同过程中发生的可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用共计1.5万元,以银行存款支付。[(P/A,7%,6) =4.7665; (P/F,7%,6)=0.6663; (P/A,8%,6)=4.6229; (P/F,8%,6)= 0.6302] 要求:根据上述资料,回答以下问题。 对于设备每年发生的保险、维护等费用,应该( )。
A. 在实际发生时计入当期管理费用
B. 按照三年的合计金额计入固定资产的入账价值
C. 在实际发生时计入当期营业外支出
D. 在实际发生时冲减当期营业外收入
DRAM是靠MOS电路中的栅极电容上的电荷来记忆信息的。为了防止数据丢失,需定时给电容上的电荷进行补充,这是通过以一定的时间间隔将DRAM各存储单元中的数据读出并再写入实现的,该过程称为DRAM的 【9】 。
Personality comes from the Latin word "persona" which means "mask". Thus, it can be said that personality is a ’ mask’ a person wears to face the world. No two persons are identical in terms of personality. A person’s tastes and ideas add to the colors of his or her personality. Effectively, personality is the outward reflection of a person’s inner self. If John is a person who likes to give to the less fortunate, people will remember him as a kind person. In a sense, personality is the colors of a person. In the normal walk of life, we come across people who are more popular than others. Popularity is a subjective phenomenon and many a sociologist is still trying to figure out what makes for popularity. A person with a bright personality is usually more popular than a person with a dull personality, right Beautiful people are usually more popular than ugly people, right Actually, it’s hard to pinpoint (确定) what kind of personality is popular and what is unpopular. Behavior can be described as the manifestation of personality in response to a situation. No two persons will react to the same situation in the same manner. This is because of the person’s personality. Let’s take the example of an introvert and an extrovert. We shall create a situation to study how they behave in the same environment. The introvert and the extrovert are placed into two identical rooms at the same time. Every effort is taken to ensure that the environment is the same. They are told to read a book in 2 hours. Then, we ask a group of hooligans (小流氓) to go into the rooms and beat the rooms. How do you think the introvert and the extrovert will behave in such an environment We don’t know but we know they will behave differently. Are you satisfied with how your career is turning out You may not consciously know it but your personality has a great bearing of your job performance. If you are extremely shy and hate to socialize, you are not cut for a sales job or a PR(公共关系)position. You may try to change your ways and take on a more outgoing style but you may not be happy. There are some personality characters which are inherent. If you know yourself well, you will find a career that suits your personality and excel in it. The example of an introvert and an extrovert is used to show that______.
A. person’s personalities affect their reactions to the same situation
B. different people may have same personality
C. environment has a deep influence on a person’s personality
D. environment has a deep influence on a person’s actions
Questions 11 to 18 are based on the conversation you have just heard.
A. Because she has missed the classes.
Because she will have an examination soon.
C. Because she has done well in the notes.
D. Because she always falls asleep in class.