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A.已采购但尚未入库的低值易耗品

B.委托外单位加工而发出的包装物
C.已销售但客户尚未提货的产成品
D.制造产品剩余的下脚料

40.影响固定资产折旧数额大小的因素有（ ）。
A.固定资产的原价

B.固定资产的减值准备
C.固定资产的折旧年限

D.固定资产的净残值

三、英语

阅读理解
Keeping the Zeal of a Startup as You Scale

There are many reasons that founder-led companies are so good at disrupting industries
and making life miserable for slow-moving incumbents. But perhaps the most powerful is
that founders create great insurgencies. They ignore established industry rules and

boundaries. They create better ways to solve old problems. They disdain anything that blurs
their focus on the front line. From top to bottom, they are at war against the industry leaders

on behalf of underserved customers.
Our research on what we call the “founder’s mentality” shows that maintaining a

strong insurgent mission is critical to long-term, sustainable growth. But to compete long
term, insurgent companies also need to develop scale and scope, which very often dulls

their insurgent’s zeal. In many ways, this is because their perspective on the future slowly
changes. Insurgents see the days ahead — both long and short term — as ripe with
opportunity. They embrace change and chaos. They invest in whatever it takes to innovate

new solutions for customers. Incumbents, on the other hand, very often see the future as a
threat: As leaders invested heavily in the status quo, innovation and disruption are not good

for them. Turbulence erodes profitability, innovation marginalizes their current product

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