问题 单项选择题

A企业以其持有的一项长期股权投资换取B企业的一项无形资产,该项交易中不涉及补价。A企业该项长期股权投资的账面价值为120万元,公允价值为150万元。B企业该项无形资产的账面价值为100万元,公允价值为150万元,A企业在此项交易中发生了10万元税费。A企业换入的该项无形资产的入账价值为( )万元。

A.150

B.160

C.120

D.130

答案

参考答案:D

解析: 在非货币性交易中换入资产的入账价值应等于换出资产的账面价值加上应支付的相关税费=120+10=130万元。

阅读理解

阅读下面短文并回答问题,然后将答案写到答题卡相应的位置上(请注意问题后的词数要求)。

[1]Global difference in intelligence is a sensitive topic, long filled with a large number of different opinions. But recent data has indeed shown cognitive (认知的) ability to be higher in some countries than in others. What's more, IQ scores have risen as nations develop --- a phenomenon known as the "Flynn effect". Many causes have been put forward for both the intelligence difference and the Flynn effect, including education, income, and even non-agricultural labor. Now, a new study from researchers at the University of New Mexico offers another interesting theory:intelligence may be linked to infectious-disease rates.

[2]The brain, say author Christopher Eppig and his colleagues, is the "most costly organ in the human body". Brainpower consumes almost up to 90 percent of a newborn's energy. It's clear that if something affects energy intake while the brain is growing, the impact could be long and serious. And for vast parts of the globe, the biggest threat to a child's body -- and therefore brain ---is parasitic (由寄生虫引起的) infection. These illnesses threaten brain development __________. They can directly attack live tissue, which the body must then try every means to replace. They can invade the digestive pipe and block nutritional intake. They can rob the body's cells for their own reproduction. And then there's the energy channeled (输送) to the immune system to fight the infection.

[3] Using data on national "disease burdens" (life years lost due to infectious diseases) and average intelligence scores, the authors found they are closely associated. The countries with the lowest average IQ scores have the highest disease burdens without exception. On the contrary, nations with low disease burdens top the IQ list.

[4]If the study holds water, it could be revolutionary for our understanding of the still-confusing variation in national intelligence scores.

小题1:What is the main idea of the text? (no more than 10 words)

____________________________________________________________________

小题2:Complete the following statement with proper words. (no more than 4 words)

Those countries that have the___________ are always at the bottom of the IQ list.

小题3:Fill in the blank in Paragraph 2 with proper words. (no more than 5 words)

                                                                     

小题4:What can cause intelligence difference? (no more than 8 words)

                                                                     

小题5:What does the word "they" (Line 3, Paragraph 3) probably refer to? (no more

than 8 words)

                                                                   

单项选择题