等离子弧切割时，用增加等离子弧工作电压来增加功率，往往比增加电流有更好的效果。( )
参考答案：对
某进出口公司进口一批设备，经海关审定的成交价格折合人民币（下同）为200万元。另外，向境外采购代理人支付的买方佣金5万元，货物运抵我国境内输入地点起卸前的运输费8万元、保险费2万元。根据关税法律制度的规定，下列计算正确的是（）。
A.该批设备关税完税价格=200+5+8+2=215（万元）
B.该批设备关税完税价格=200+5+8=213（万元）
C.该批设备关税完税价格=200+8+2=210（万元）
D.该批设备关税完税价格为200万元
Which of the following statements about capitalizing and expensing costs is least accurate（）
A. Companies that capitalize costs will have lower debt-to-asset and debt-to-equity ratios than expensing companies.
B. Companies that expense costs will show the same total cash flows as the capitalizing firm but show higher early year profitability.
C. Companies that capitalize costs and depreciate them over time will show smoother reported income than expensing companies.
