题目内容
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。 出售该项固定资产时，应确认的递延收益是( )万元。
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存储芯片内的地址译码有线性译码和 【1】 两种方式。
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. In order to find a suitable job and work well, you have to______.
下面( )现象是美国区域科学家弗里德曼所概括的起飞阶段的特征。
Questions 23 to 25 are based on the conversation you have just heard.
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