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(6)编制2013年3月15日支付该设备改良价款、结转改良后设备成本的会计分录

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（7）计算2014年度该设备计提的折旧额。

(8)计算2014年10月10日处置该设备实现的净损益处置时的账面价值

(9)编制2014年10月10 日处置该设备的会计分录

Directions:In the boxes below are some of the words and phrases you have learned in this unit. Choose the one that best completes the sentences.1.The landscape in which health programmes operate has become far more complex than it was just a ___ago.2.How much future investment do we expect to need to maintain our performance?3.We try to remove or, at least, friction in the working parts of our machines.4.It is not uncommon for a great scholar to be in everyday affairs.5.When he found his two-year-old son learned to , he felt angry and funny.6.Conversely, unofficial information on social is often more credible.7.Half the population uses some sort of dietary supplement, and that figure is.8., someone commenting on an article that you wrote on the internet is not an extremely unique experience.9.She went out with the door unlocked although she knew clearly that it would theft.10.She could anything because she looked like such a baby.11.New ways to treat arthritis may provide a (n) to painkillers.12.It was generous of her to such a large sum.13.The company said the popularity of netbooks caused an 8 percent_ in its software business.14.Demographic factors lie labour issues.15.I could think of __being late.