问题 完形填空
完形填空。
     Homesick is a compound (复合的) word made up of HOME and SICK. You know what each  1  means
on its own, of course. But do you know the meaning   2   they are used together? The definition (定义) of
homesick is SICK FOR HOME. It means you miss your home.
     Now think for a minute  3  SEASICK. If you change the word HOME in the definition to the word SEA,
would the definition  4  SEASICK? Does seasick mean SICK FOR SEA? It means something quite  5 . Seasick
means SICK BY THE MOVEMENT ON THE SEA. When you are  6 , the only place you want to be is at home. When you are seasick,  7  you want to be is at sea.
      Have you ever  8  a person being heartsick? Heartsick doesn't mean that something is wrong with a
person's heart. People are heartsick when they are  deep inside as if  (好像) their hearts are broken.
     And we also have other compound words, such as handshake and  10  . Perhaps you may write definitions
for them. It must be helpful to know something like this in your English study.
( )1. A. word           
( )2. A. how           
( )3. A. for           
( )4. A. get           
( )5. A. right         
( )6. A. homesick       
( )7. A. the first place
( )8. A. thought over   
( )9. A. hurt           
( )10. A. hobby         
B. phrase      
B. why          
B. from        
B. fit          
B. wrong        
B. heartsick    
B. the last place
B. thought out  
B. hit          
B. height       
C. sentence    
C. when        
C. about        
C. read        
C. same        
C. seasick      
C. the only place
C. heard from  
C. loved        
C. heaven      
D. passage       
D. where         
D. like          
D. have                                        
D. different     
D. carsick       
D. the safe place
D. heard of      
D. moved         
D. handbag       
答案

1-5     ACCBD      6-10     ABDAD

填空题
单项选择题

甲、乙两公司不存在关联方关系,且均为增值税一般纳税企业。甲公司存货按计划成本进行日常核算,期末按成本与可变现净值孰低法计价;所购原材料及其所生产的产成品适用的增值税税率为17%、消费税税率为10%。2003年9月10日,甲公司与乙公司达成债务重组协议:甲公司以一批产成品和一项固定资产清偿所欠乙公司的债务478250元。重组业务于9月20日完成,重组过程中除产成品应交增值税、消费税外,无其他相关税费。
甲公司的该批产成品计划成本为200000元(所耗原材料的实际成本为160000元),未计提存货跌价准备,月末计算的成本差异率为-3.75‰,重组日不含税售价为225000元;该项固定资产的账面原价为500000元,已提折旧250000元,已提减值准备50000元,重组日公允价值为175000元。
乙公司对应收甲公司的债权未计提坏账准备;将收到的甲公司产成品作为库存商品管理(收到相应的增值税专用发票并通过税务机关的审核、认证),并于2003年12月卖出其中的50%;将收到的甲公司固定资产作为固定资产管理,并立即投入使用。乙公司预计该项固定资产尚可使用年限为4年、预计净残值为10000元、选用平均年限法计提折旧(与税法规定相同);2003年末未对债务重组换入的库存商品计提存货跌价准备,对换入的固定资产计提减值准备10000元。
根据上述资料,回答下列问题:

乙公司因该项债务重组业务而收到的库存商品的入账价值为( )元。

A.219587

B.220412

C.225000

D.247500