问题 单项选择题

甲公司以一辆汽车换入乙公司的一台设备。甲公司汽车的账面原价为30万元,已提折旧11万元,乙公司的设备账面价值为25万元,甲公司汽车和乙公司设备的公允价值均无法合理确定,甲公司另向乙公司支付补价2万元。假定不考虑其他因素,甲公司应确认的损益为()。

A.19万元

B.0

C.6万元

D.25万元

答案

参考答案:B

解析:本题是以账面价值计量的非货币性资产交换,故确认的损益为0。

完形填空

On Lucy’s 13th birthday, her mother make a special      for her. She put four small coins(硬币) into the cake, and then she baked(烤) it. The four coins were for good      . When Lucy and her family ate the cake, they found three coins in the cake and put them on the table. Where was the      coin? It was missing,      

Lucy’s mother didn’t care.

After her birthday dinner, Lucy didn’t look      . She coughed, and she couldn’t speak. After six weeks she felt better, but she still couldn’t      .Lucy’s parents took her to      . A famous doctor, Mr. King     Lucy and then said, ”I’m sorry, I can’t help her.”

12 years later, Lucy      up, and she got a job. One day, she got a sore throat at work. She began      . She coughed up something small and black. What was it? Lucy didn’t know. She took it to the hospital. “This is a coin!” Doctor King said, “I think you can speak again.”

小题1:A. candy     B. cake       C. kite  

小题2:A. health    B. idea       C. luck  

小题3:A. second    B. third       C. fourth

小题4:A. so    B. but        C. because

小题5:A. sad    B. happy       C. well

小题6:A. shout     B. speak       C. sing

小题7:A. school    B. office         C. hospital

小题8:A. checked over      B. looked after       C. looked for

小题9:A. grew      B. put        C. picked

小题10:A. shouting           B. coughing          C. working

单项选择题