问题 单项选择题

2009年10月,甲公司用一台设备换入乙公司的一项专利权。设备的账面原值为10万元,已提折旧为2万元,已提减值准备1万元,公允价值为11万元。甲公司收到乙公司支付补价2万元。假定该项资产交换具有商业实质,不考虑增值税等相关税费,甲公司换入专利权的入账价值为( )万元。

A.10

B.12

C.9

D.14

答案

参考答案:C

解析: 甲公司换入专利权的入账价值=11-2=9(万元)。

阅读理解

阅读理解。

     Americans with small families own a small car or a large one. If both parents are working, they usually

have two cars. When the family is large, one of the cars is sold and they will buy a van (住房汽车).

     A small car can hold four persons and a large car can hold six persons but it is very crowded. A van

hold seven persons easily, so in a family three children could ask their grandparents to go on a holiday

travel. They could all travel together.

     Mr. Hagen and his wife had a third child last year. This made them sell a second car and buy a van.

The sixth and seventh seat are used to put other things, for a family of five must carry many suitcases

(衣箱) when they travel. When they arrive at their grandparents' home, the suitcases are brought into the

two seats can then carry the grandparents.

     Americans call vans motor homes. A motor home is always used for holidays. When a family are

traveling to the mountains or to the seaside, they can live in their motor home for a few days or weeks.

All the members of a big family can enjoy a happier life when they are traveling together. That is why

motor homes have become very popular. In America there are many parks for motor homes.

1. From the passage, a van is also called _____.    [     ]

A. a motor car   

B. a motor home   

C. a motor bike    

D. a big truck 

2. Before Mr. Hagen and his wife bought a van, they _____.    [ ]

A. sold their old house         

B. moved to their grandparents' house   

C. built a new place for a van      

D. sold their second car

3. A motor home is usually owned by a family with _____.   [ ]

A. a baby   

B. much money   

C. more than two children   

D. interest in vans

4. Americans usually use motor homes _____. [ ]

A. to travel with all the family members for holidays

B. to do some shopping with all the family members

C. to visit their grandparents at weekends

D. to drive their children to school every day

5. Motor homes have become popular because _____.   [ ]

A. they can take people to another city when people are free

B. they can let families have a happier life when they go out for their holidays

C. some people think motor homes are cheap  

D. big families can put more things in motor homes

单项选择题 案例分析题