甲公司2×13年自相关部门取得以下款项：（1）1月20日收到拨来的以前年度已完成科研项目的经费补贴200万元；（2）4月20日收到国家对公司进行技术改进项目的支持资金5000万元，用于购置固定资产，相关资产于当年12月28日达到预定可使用状态，预计使用年限为20年，采用双倍余额递减法计提折旧；（3）12月30日，收到战略性新兴产业研究补贴2000万元，该项目尚未开始研究。假定上述政府补助在2×13年以前均未予以确认，不考虑其他因素影响。下列关于甲公司2×13年对政府补助的会计处理中，不正确的是（）。
A.当期取得与收益相关的政府补助是2200万元
B.当期应计入递延收益的政府补助是7000万元
C.当期取得与资产相关的政府补助是5000万元
D.当期应计入资本公积的政府补助是2200万元
参考答案：D
解析：选项D，当期计入资本公积的金额为0。
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| Recently, I flew to Las Vegas to attend a meeting. As we were about to arrive, the pilot announced with apology that there would be a slight 1 before setting down. High desert winds had 2 the airport to close all but one runway. He said that we would be 3 the city for a few minutes waiting to 4 . We were also told to remain in our seats meanwhile with our seat belts fastened 5 there might be a few bumps (颠簸). Well, that few minutes turned into about four-five minutes, including a ride that would make a roller coaster (过山车) 6 by comparison. The movement was so fierce that several passengers felt 7 and had to use airsickness bags. As you might guess, that's not good thing to have happen in a(n) 8 space because it only 9 to increase the discomfort of the situation. About twenty minutes into the adventure,the entire airplane became very 10 . There was now a sense of anxiety and fear that could be 11 noticed. Every passenger simply held on for dear life…except one. A 12 was having a good time! With each bump of the 13 , he would let out a giggle (咯咯的笑) of delight. As I observed this, I 14 that he didn't know he was supposed to be afraid and worried about his 15 He neither thought about the past nor about the future. Those are what we grown-ups have learned from 16 . He was 17 the ride because had not yet been taught to fear it. Having understood this, I took a deep breath and 18 back into my seat, pretending I was 19 on a roller coaster. I smiled for the rest of the flight. I even 20 to giggle once or twice, much to the chagrin (懊恼) of the man sitting next to me holding the airsickness bag. | ||||
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