问题 单项选择题

Letter A

Dear Rose,

I like your programmes very much. I’m now writing to ask you something about American social customs. My American friends want me to join them in their dinner party. I am very happy and have decided to go, but I’m a little worried about it, too. The social customs in my country are very different from here, so I’m afraid of making mistakes.

Should I bring a present, such as sweets or flowers Should I arrive on time or a little late At the dinner table, how can I know which fork or knife to use How can I let the family know that I’m thankful for their kindness

Wang Lin

Letter B

Dear Wang Lin,

It’s a good idea to bring a small present when you go to a dinner party. Flowers are always nice, or you may bring a bottle of wine if you know that your friends drink it.

You should arrive on time or five to ten minutes late. Don’t get there early. If you’re going to be more than fifteen minutes late, you should call and tell them.

Try to be free at the dinner table. If you don’t know about choosing the right fork or knife, just watch the other people, and follow them. If you still have no idea of what to do, ask the person next to you.

If you like the food, say so. Of course, you’ll thank them for the meal and for their kindness. It’s also a good idea to send a thank you card the day after.

Rose

Wang Lin wants to ().

A.make friends with Rose

B.know some social customs for a dinner party

C.make her friends happy

D.give her friends a surprise

答案

参考答案:B

解析:

由“I’m now writing to ask you something about American social customs. My American friends want me to join them in their dinner party.”可知Wang Lin想知道关于晚会的一些社交习惯。故选B。

单项选择题
单项选择题

2012年3月10日,为适应业务发展的需要,经与乙公司协商,甲公司决定以生产经营过程中使用的办公楼、机器设备和库存商品换入乙公司生产经营过程中使用的20辆货运车和30辆客运汽车。
甲公司办公楼的账面原价为450万元,在交换日已计提的累计折旧为90万元,公允价值为320万元;机器设备系由甲公司于2010年购入,账面原价为360万元,在交换日已计提的累计折旧为180万元,公允价值为240万元;库存商品的账面余额为900万元,市场价格为1050万元。
乙公司的货运车和客运汽车均系2012年年初购入,货运车的账面原价为1050万元,在交换日已计提的累计折旧为420万元,公允价值为950万元;客运汽车的账面原价为900万元,在交换日的累计折旧为240万元,公允价值为。720万元。
乙公司另外收取甲公司以银行存款支付的124.6万元补价。
假定该项非货币性资产交换具有商业实质,甲公司和乙公司都没有为换出资产计提减值准备;甲公司换入乙公司的货运车和客运汽车均作为生产经营固定资产使用和管理;乙公司换入甲公司的办公楼、机器设备作为固定资产使用和管理,换入的库存商品作为原材料使用和管理。甲公司和乙公司均为增值税一般纳税人,适用的增值税税率均为17%。甲公司、乙公司均开具了增值税专用发票。甲公司换出办公楼需要按照5%税率交纳营业税,计税价格等于相关资产的公允价值或市场价格。
要求:根据上述资料,不考虑其他因素,回答下列问题。

在该非货币性资产交换中,甲公司换出资产产生的利得金额为( )万元。

A.2
B.18
C.4
D.20