甲公司属于增值税一般纳税人，采用的记账本位币为人民币，外币业务采用交易发生日的即期汇率折算。2010年4月20日，甲公司自美国供应商处购入价款为300万美元的A产品用于对外销售，同时发生进口关税204.6万元人民币，增值税382.602万元人民币。当日即期汇率为1美元=6.82元人民币，则购入产品的成本应为（）。
A.2046万元
B.2250.6万元
C.2428.602万元
D.2633.20万元
参考答案：B
解析：甲公司购入产品的成本=300×6.82+204.6=2250.6（万元）
任务型阅读（满分10分） Stress is an uncomfortable feeling in the mind from any situation or thought that makes you feel frustrated, angry, or anxious. Stress if often accompanied by physical symptoms, including twitching or trembling, muscle tension, headaches, sweating, dry mouth, difficulty swallowing, rapid or irregular heart rate, rapid breathing, fatigue, loss of temper, sleeping difficulties and nightmares, decreased concentration. Stress is a normal part of life. In small quantities, stress is good – it can motivate you and help you be more productive. However, too much stress, or a strong response to stress, is harmful. It can cause general poor health as well as specific physical or depression. Persistent and never-ceasing stress often leads to anxiety and unhealthy behaviors like overeating and abuse of alcohol or drugs. Certain drugs can lead to symptoms of stress due to side effects. Such drugs include caffeine, alcohol, nicotine, cocaine and diet pills. A poor diet – for example, low levels of vitamin B 12 – can also contribute to stress or anxiety. Performance stress is related to specific situations, like taking a test or making a presentation in public. Posttraumatic stress develops after an unforgettably shocking event like war, physical attacks, or a natural disaster. Any effective ways to cope with your stress or anxiety? One step is to make a list of what you think might be making you ‘stress out’: What do you worry about most? Is something constantly on your mind? Does anything in particular make you sad or depressed? Then, find someone you believe in who will listen to you. Often, just talking to a friend or loved one is all that is needed to relieve anxiety. Most communities also have support groups and hotlines that can help. Social workers, psychologists, and other mental health professionals may be needed for therapy and medication (疗法和打坐). Also, find healthy ways to deal with stress. For example, eat a well – balanced, healthy diet, don’t overeat, get enough sleep, exercise regularly, limit caffeine and alcohol. Don’t use nicotine, cocaine, or other recreational drugs. Learn and practice relaxation techniques like yoga and tai chi. Take breaks from work. Make sure to balance fun activities with your responsibilities. Spend time with people you enjoy. Find self – help books at your local library or bookstore. Title: Stress
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