问题 选择题

某商品原价为a元,由于供不应求,先提价10%进行销售,后因供应逐步充足,价格又一次性降价10%,售价为b元,则a,b的大小关系为(  )

A.a=b

B.a>b

C.a<b

D.a=b+10%

答案

∵商品原价为a元,先提价10%进行销售,

∴价格是:a(1+10%),

∵再一次性降价10%,

∴售价为b元为:a(1+10%)×(1-10%)=0.99a,

∴a>b.

故选:B.

阅读理解

Oprah Winfrey is not just a very successful TV personality(名人) in the US, she is also a woman who has encouraged millions. For those people, her life and her success are a good example. She has struggled with many of the challenges(挑战)that we all face, and she has changed her life. Her message is powerful: I did it, and so can you.

Oprah Winfrey is a black woman whose becoming famous is an encouraging story. She was born on January 29, 1954 in a small village in America. Her patents were very poor. For her family, life seemed to hold no promise.

But there was nothing that could stop Oprah. She was an extremely bright girl at school. She asked her kindergarten teacher to let her go to school sooner and she also skipped (跳级)the second grade of primary school(小学). Her life from the age of six till about fourteen was very hard. For many women such difficulty would be too heavy to bear(忍受). But not for Oprah. When she was fourteen, Oprah went to live with her father. Her father showed her how hard work and discipline(自律) could lead to self-improvement. Oprah listened to her father, and a few years later she won a college scholarship that allowed her to go to university.

Two years later, after graduation, she started working for television. For more than ten years she worked for different TV stations across the country. In 1984, she moved to Chicago, where she became the host of a talk show called "AM Chicago". When Oprah started, "AM Chicago" had few listeners. By September of the next year, the show was so successful that it was given a new name: 'The Oprah Winfrey Show".

Oprah Winfrey's story encourages many people to believe that success and happiness in life are within reach for everyone.

小题1:What does Oprah Winfrey mean by saying “I did it”?

A.I managed to over come (战胜)the challenges.

B.I encouraged many people who want to succeed.

C.I created many chances to help people.

D.I was respected as a source of strength.(力量源泉)小题2:When Oprah Winfrey was a child, her parents were so poor that _____.

A.life seemed hopeless.

B.her family never promised anything.

C.her family could hardly keep any promise.

D.nobody trusted her family小题3:From the third paragraph we can infer________.

A.Oprah was older than most of her schoolmates when she finished primary school.

B.Oprah was younger than most of schoolmates when she finished primary school.

C.Oprah couldn’t finish primary school because her family was very poor.

D.Oprah stopped her study when she was in the second grade of primary school.小题4:Which of the following statements is WRONG according to the passage?

A.Oprah’s father had a great effect(影响) on her.

B.AM Chicago was a local newspaper in Chicago.

C.Oprah worked for different TV stations in the US.

D.Oprah suffered a lot when she was young.小题5:The best title of the passage may be _____.

A.Oprah Winfrey’s TV show

B.A popular TV show in America

C.Oprah Winfrey

D.How to become a successful host

问答题

甲股份有限公司(以下简称甲公司)为增值税一般纳税企业,适用的增值税税率为 17%,不考虑除增值税以外的其他税费。甲公司对投资性房地产采用公允价值模式计量。甲公司有关房地产的相关业务资料如下:
(1)2007年1月,甲公司自行建造办公大楼。在建设期间,甲公司购进为工程准备的一批物资,价款为1200万元(含增值税)。该批物资已验收入库,款项以银行存款支付。该批物资全部用于办公楼工程项目。甲公司为建造工程,领用本企业生产的库存商品一批,成本250万元,计税价格300万元,另支付在建工程人员薪酬949万元。
(2)2007年8月,该办公楼的建设达到了预定可使用状态并投入使用。该办公楼预计使用寿命为20年,预计净残值为50万元,采用直线法计提折旧。
(3)2008年12月,甲公司与乙公司签订了租赁协议,将该办公大楼经营租赁给乙公司,租赁期为1年,年租金为300万元,租金于每年年末结清。租赁期开始日为2008年12月31日。该项投资性房地产的公允价值能够持续可靠取得。
(4)与该办公大楼同类的房地产在转换日的公允价值为2500万元,2009年年末的公允价值为2600万元。
(5)2010年1月,甲公司与乙公司达成协议,甲公司以该项办公大楼与乙公司持有的一项交易目的的股票投资和一批库存商品交换。在交换日,该项办公楼的公允价值为2550万元;乙公司持有的交易目的的股权投资的公允价值为1100万元,乙公司用于交换的库存商品的不含税计税价格为900万元,其包含增值税的公允价值为1053万元,乙公司另支付补价397万元,假定该交换具有商业实质。甲公司将换入的股权投资作为可供出售金融资产持有,将换入的商品作为库存商品管理。
要求:
1.编制甲公司自行建造办公大楼的有关会计分录;