问题 单项选择题

甲股份有限公司(以下简称甲公司)为增值税一般纳税人,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)2008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1100万元(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200万元,计税价格250万元,另支付在建工程人员薪酬52.5万元。
(2)2008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10年,预计净残值为20万元,采用直线法计提折旧。
(3)2008年12月,甲公司与乙公司签订协议,将办公大楼经营租赁给乙公司,租赁期为1年,年租金为150万元,于每年年末结清。租赁期开始日为2008年12月31日。
(4)与该办公大楼同类的房地产在转换日的公允价值为1900万元,2009年年末的公允价值为2000万元。该项投资性房地产的公允价值能够持续可靠取得。
(5)2010年1月5日,处置投资性房地产,取得价款2300万元。
要求:根据上述资料,不考虑其他因素,回答下列小题。

处置投资性房地产影响损益的金额为( )万元。

A.900.83
B.700.83
C.850.83
D.300.83

答案

参考答案:C

解析: 处置投资性房地产影响损益的金额=2300-2000+100-100+550.83=850.83(万元)。

选择题
阅读理解

Hi Hongbo,

I’m so glad to read about the changes talking place in your city. It’s really good news that you can travel by subway in Xi’an, though there’s only one line there. Here in London we have twelve lines. By the way, we don’t use the word “subway” here. It’s American English. We call it “the Underground”, instead.

The London Underground is very famous. It’s famous for several reasons. First of all, part of the underground railway today is the oldest in the world, which opened in 1863. Secondly, the London Underground is also the first line to have electric trains, in 1890. Thirdly but not the last, the London Underground is the second largest metro system in the world, after the Shanghai Metro. There are 270 stations in the Underground and it has 402 kilometres of tracks(轨道). What’s more, the city of London itself helps make the transportation system famous! I’ve got a few photos to help you build a clear picture of the Underground in my city. They are together with this mail.

In your email, you also said workers were building more lines. I’m sure your city is developing fast. Maybe you can send me a few photos of your city today. I really want to see the changes taking place there. I’m happy for you to live there in an ancient city with such a new look!

So much for now. I’ll write soon again. Best wishes!

小题1:Where is the writer from?

A.From London

B.From Shanghai

C.From Xi’an.

D.From New York小题2:The second paragraph mainly tells us        ?

A.when the first subway was opened in the world.

B.when the London Underground first used electric trains

C.why the London Underground is the oldest subway in the world.

D.why the London Underground is famous in the world小题3:In the email, the words “subway”, “underground”, and “metro” mean   .

A.three different things

B.two different things

C.almost the same thing

D.nothing like each other小题4:What does the writer want Hongbo to do?

A.To buy a good book about Xi’an for him.

B.To send him a few photos of Xi’an.

C.To post him some postcards of Xi’an.

D.To tell him more about Xi’an subway.