搜题请搜索小程序“爱下问搜题”
问题 单项选择题

2001年度，甲公司发生的相关交易或事项如下：（1）4月1日，甲公司收到先征后返的增值税600万元。（2）6月30日，甲公司以8000万元的拍卖价格取得一栋已达到预定可使用状态的房屋，该房屋的预计使用年限为50年。当地政府为鼓励甲公司在当地投资，于同日拨付甲公司2000万元，作为对甲公司取得房屋的补偿。（3）8月1日，甲公司收到政府拨付的300万元款项，用于正在建造的新型设备。至12月31日，该设备仍处于建造过程中。（4）10月10日，甲公司收到当地政府追加的投资500万元。甲公司按年限平均法对固定资产计提折旧。要求：根据上述资料，不考虑其他因素，回答下列小题。

下列各项关于甲公司上述交易或事项会计处理的表述中，正确的是（）。

A.收到政府拨付的房屋补助款应冲减所取得房屋的成本

B.收到先征后返的增值税应确认为与收益相关的政府补助

C.收到政府追加的投资应确认为递延收益并分期计入损益

D.收到政府拨付用于新型设备的款项应冲减设备的建造成本

答案

参考答案：B

阅读理解

The economy of the United States after 1952 was the economy of a well-fed, almost fully employed people. Despite occasional alarms, the country escaped any postwar depression and lived in a state of boom. An economic survey of the year 1955, a typical year of the 1950’s, may be typical as illustrating the rapid economic growth of the decade. The national output was value at 10 percent above that of 1954 (1955 output was estimated at 392 billion dollars). The production of manufacturers was about 40 percent more than it had averaged in the years immediately following World War 2. The country’s business spent about 30billion dollars for new factories and machinery. National income available for spending was almost a third greater than it had been it had been in 1950. Consumers spent about 256 billion dollars; that is about 700 million dollars a day or about twenty-five million dollars every hour, all round the clock. Sixty-five million people held jobs and only a little more than two million wanted jobs but could not find them.

Only agriculture complained that it was not sharing in the room. To some observers this was an ominous echo of the mid 1920’s. As farmer’s share of their products declined, marketing costs rose. But there were, among the observers of the national economy, a few who were not as confident as the majority. Those few seemed to fear that the boom could not last and would eventually lead to the opposite-depression.

72. What is the best title of the passage?

A) The Agricultural Trends of 1950’s

B) The Unemployment Rate of 1950’s

C) U.S. Economy in the 50’s

D) The Federal Budget of 1952

73. In Line 4, the word “boom” could best be replaced by______.

A) nearby explosion

B) thunderous noise

C) general public support

D) rapid economic growth

74. Which of the following were LEAST satisfied with the national economy in the 1950’s?

A) Economists

B) Framers

C) Politicians

D) Steelworkers

75. The passage states that income available for spending in the U.S. was greater in 1955 than in 1950. How much was it?

A) 60％

B) 50％

C) 33％

D) 90％
查看答案
单项选择题

下列关于钢筋加工说法错误的是（）。

A.同一构件中相邻纵向受力钢筋的绑扎搭接接头宜相互错开

B.梁类、板类及墙类构件，位于同一连接区段内的受拉钢筋搭接接头面积百分率不宜大于20%

C.钢筋作不大于90°的弯折时，弯折处的弯弧内直径不应小于钢筋直径的5倍

D.当受拉钢筋的直径d＞28mm及受压钢筋的直径d＞32mm时，不宜采用绑扎搭接接头
查看答案