问题 单项选择题

B公司为增值税一般纳税企业,增值税率17%,甲公司为小规模纳税企业,征收率为6%。B公司以一台生产设备换入甲公司的一批商品,生产设备的账面原价为350万元,已计提折旧36万元,已计提减值准备10万元,其公允价值为 300万元。换入的商品在甲公司的账面成本为 330万元,公允价值和计税价格为275万元,甲公司另向B公司支付补价25万元。在接送货物过程中,B公司用银行存款支付了运费1万元,B公司收到了货物,取得了增值税专用发票.假设不考虑运费的增值税抵扣和换出设备的增值税,则B公司换入商品的入账价值是 ( )万元。  

A.263.17

B.279.67

C.289.67

D.262.51

答案

参考答案:A

解析:应确认的收益=(1-换出资产账面价值/换出资产公允价值)×补价-(补价/换出资产公允价值×应交的税金及教育费附加)=(1-304/ 300)×25-(25/300×0)=-0.33(万元) B公司的账务处理:
借:固定资产清理 304
累计折旧 36
固定资产减值准备 10
贷:固定资产 350
借:银行存款 25
库存商品 263.17
应交税金——应交增值税(进项税额)
(275×6%)16.5
营业外支出 0.33
贷:固定资产清理 304
银行存款 1

单项选择题 B型题
阅读理解

Berlin---China’s endeavor(efforts) to enhance(step up) environmental protection, energy-saving and gas emission-cut(减排) and build a resource-conserving society is of great significance to the world,  said Klaus Toepfer, former chief of the United Nations Environment Program (UNEP) in a recent interview with Xinhua.

“Such a move is in the interest of the entire world, and meets the need of the global sustainable development(可持续性发展),” he added.

ACHIEVEMENTS

“As a member of China Council for International Cooperation on Environment and Development (CCICED), I have seen the strong determination of China’s leadership,” said Toepfer.

“The performance of the Chinese central and regional governments during the process of urbanization(城市化进程) also makes me believe that it has become the consensus(共识)of all the governments to protect the environment, save energy, cut greenhouse gas emission, and to build an resource-conserving society.”

The expert took Shanghai as an example. “The Shanghai government is fully aware of the importance of an energy-saving and resource-efficient structure.”

To make Shanghai an eco-friendly city, the municipal government(市政府)has taken measures such as building more sewage processing facilities(污水处理设备), limiting the number of cars to help ease traffic jam and improve air conditions, he said, describing them as quite impressive.

He also noted many changes in the government’s policies concerning manufacturing and service industries(加工、服务业), an indication of China’s new approach to environmental protection and energy conservation.

For instance, China has given higher priority(优先)to the proper handling of carbon dioxide emission. The country has also actively been engaged in the research and development of electricity-powered cars and cars that use alternative energy.

MORE TO BE DONE

However, despite the positive results, more needs to be done in China, the former UN environment chief said.

China still needs to make tremendous efforts to tackle tough challenges such as to protect water resources, reduce air pollution and enhance energy efficiency, he added.

Toepfer suggested that China introduce advanced new technologies on environmental protection and energy-saving from other countries, and actively participate in international cooperation projects on environmental protection and energy conservation as the country already has a strong scientific and economic capability.

On the negative impacts of the ongoing financial crisis on environmental protection and energy conservation, Toepfer said the impacts are obvious, but only of short duration. As governments’ measures to stabilize financial markets take effect, environmental protection and energy conservation will again become the world's major concern, he said.

67. The passage may probably be entitled ______.

A. China's environmental protection crucial (至关重要的)to the world

B. China’s achievements and tasks in environmental protection

C. China’s contributions to the sustainable development of the world

D. China’s determination in face of the ongoing financial crisis

68. In Toepfer’s opinion, the major concern at present is ______.

A. energy conservation                  B. environmental protection

C. carbon dioxide emission               D. financial crisis

69. Toepfer’s attitude towards the ongoing financial crisis is ______.

A. contradictory      B. negative      C. optimistic     D. pessimistic(悲观的)

70. Which of the following statements is true referring to the passage?

A. Regional governments’ work is not so efficient.

B. Efforts made by China have won the appreciation of the world.

C. The present financial crisis will last for several years at least.

D. At present China should introduce new technologies on production.