问题 单项选择题

丁公司为增值税一般纳税人。2009年3月1日,为降低采购成本,向甲公司一次购进了三套不同型号且有不同生产能力的设备X、Y、Z。丁公司以银行存款支付货款480万元、增值税税额 81.6万元、包装费4万元。X设备在安装过程中领用产成品账面成本3万元,该产成品的不含税售价为3.3万元,适用增值税税率17%,支付安装费2.5万元。假定设备X、Y和Z分别满足固定资产;的定义及其确认条件,公允价值分别为 192.96万元、259.48万元、83.56万元。如不考虑其他相关税费,则X设备的入账价值为( )万元。

A.178.30

B.179.74

C.209.12

D.209.68

答案

参考答案:B

解析: X设备的入账价值=(480+4)×192.96/(192.96+259.48+83.56)+(3+2.5)=179.74(万元)。

单项选择题 共用题干题
阅读理解

阅读理解

     The German shepherd runs off and noses around in the grass of Kenya's Laikipia Plateau.  "OK,

Oakley," the dog's handler orders, "Find it!"

     Oakley sniffs (嗅) until he comes to a bush, then stops, sits, and looks up at his handler.  She bends to see what he has found: the waste of an endangered African wild dog.  "Good dog!" she praises.  The

handler pulls a tennis ball from her pocket.  Oakley jumps for his reward.

     "He doesn't actually want the waste," says Aimee Hurt, a founding member of the U. S. -based group Working Dogs for Conservation.  Hurt is in Kenya to train both Oakley and his handler.  "He finds it so

he can play with his ball.  We're the ones who want the waste. "

     Detection dogs are sometimes taught to locate actual animals.  Black-footed ferrets (雪貂) have been

studied with their help.  But more often the dogs learn to locate the waste of creatures such as bears,

wolves and mountain lions.

     What the dogs find provides scientists with data about a species.  Scientists can use the DNA collected from animal waste to identify individuals, sex, and population sizes - all without ever seeing the animal

itself.  "It can take years to gather this kind of information if you have to trap animals," Hurt explains.

Waste analysis might make a huge difference when wild species are accused of attacking domestic

livestock (家畜).  Hurt says, "A good detection dog will find the waste so we can see what the animal is

actually eating. " This may help reduce problems between people and wildlife.

1. The underlined word "She" in Paragraph 2 refers to  "_____".

A. the German shepherd               

B. an African wild dog

C. Aimee Hurt                        

D. the handler

2. Oakley is interested in finding the waste because _____.

A. he wants to study endangered animals

B. he can get a tennis ball to play with

C. he wants to eat it    

D. he wants to play with it

3. Which of the following is TRUE according to the passage?

A. Trapping animals is not difficult.

B. People are making efforts to protect the environment.

C. Detection dogs attack domestic livestock frequently.

D. Collecting animal waste is a good way to gather information.

4. What is the main idea of the passage?

A. Detection dogs can help scientists study wildlife.

B. Detection dogs can defend wildlife.

C. Detection dogs can help the police catch the criminals.

D. Detection dogs can help local people defend domestic livestock.