问题 单项选择题

甲公司、乙公司均为增值税一般纳税人,增值税税率为17%。甲公司以其持有的一栋厂房换入乙公司的一批原材料。甲公司该栋厂房的账面原价为220万元,累计折旧为50万元,计提的减值准备为20万元,公允价值为204万元。乙公司该批原材料的成本为180万元,公允价值为200万元。甲公司为换入该批原材料发生运杂费等10万元,另向乙公司支付补价30万元。甲公司将换入的原材料作为存货核算,该非货币性资产交换具有商业实质,不考虑其他因素,则甲公司换入该项存货的入账价值为( )万元。

A.204

B.220

C.210

D.234

答案

参考答案:C

解析: 存货的入账价值=204+30+10-34=210(万元)。

判断题
阅读理解

阅读理解。

     The other day, my friend Jane was invited to a 40th birthday party. The time printed on the invitation was

7:30 pm. Jane went off with her husband, expecting a merry evening of wine, food, and song.

     By 9:45, everybody was having great fun, but no food had appeared. Jane and David were restless. Other

guests began whispering that they, too, were starving. But no one wanted to leave, just in case some food was

about to appear. By 11:00, there was still no food, and everyone was completely off their heads. Jane and

David left hungry and angry.

     Their experience suggests that the words on the printed invitations need to be made clearer. Everyone reads

and understands the invitations differently. Most of us would agree that 6:30-8:30 pm means drinks only, go

out to dinner afterwards; 8:00 pm or 8:30 pm means possible dinner, but 9:30 pm and any time thereafter means no food, eat beforehand, roll up late.

     But this is not always the case. If asked to a students' party at 6:30 pm, it is unaccepted for guests to appear on time. Being the first to arrive-looking eager-is social death. When my mother is asked to a party at 6:30, she

likes to be there, if not on time, then no later than seven. My age group (late thirties) falls somewhere between

the two, but because we still think we're young, we're probably closer to student-time than grown-up time.

     The accepted custom at present is confusing, sometimes annoying, and it often means you may go home

hungry, but it does lend every party that precious element of surprise.

1. The underlined words "off their heads" probably mean ______.

A. tired

B. crazy

C. happy

D. encouraging

2. Jane and David's story is used to show that ______.

A. party invitations can be confusing

B. party-goers usually get hungry at parties

C. people should ask for food at parties

D. birthday parties for middle-aged people are dull

3. For some young people, arriving on time for a students' party will probably be considered ______.

A. very difficult

B. particularly thoughtful

C. friendly and polite

D. socially unacceptable

4. What is the general idea of the text?

A. It's safe to arrive late just when food is served.

B. It's wise to eat something before going to a party.

C. It's important to follow social rules of party-going.

D. There's no need to read invitations carefully.