问题
选择题
20世纪90年代以来,党和国家实行,明确提出要放在[ ]
A.教育
B.海洋高科技
C.高等教育
D.电子产业
答案
答案:A
20世纪90年代以来,党和国家实行,明确提出要放在[ ]
A.教育
B.海洋高科技
C.高等教育
D.电子产业
答案:A
任务阅读 (10分)阅读下列短文,根据短文内容填写表格 (每空限填一词)。 How do you feel when you have to make a speech(演讲) in front of class? What about when you go to a birthday party? Do you get really shy? Shyness means feeling nervous or frightened when you’re around other people. Experts (专家) have found that more than 80 percent of middle school students feel afraid to be the centre of attention. Some kids are born shy. Some become shy later because of their life experiences. It’s OK if it takes you a while to feel yourself again when you go to a new place or meet new people. In fact, everybody gets a little shy sometimes. It’s just a case of how much. Most people have red faces and talk in broken sentences when they get shy. But some become so shy that they won’t go to a restaurant because they are too nervous to order and pay the bill (账单). Some are afraid of meeting new people, so they seldom go outside. This kind of shyness can be bad for a person. If shyness doesn’t stop you from doing something you want to do, being shy isn’t a very big problem. Some experts say shy people are quieter and cleverer because they think more and talk less. Shy people are also good at working with others because they think more for other people. Some great people in history were shy, too. You see, being shy isn’t all bad. But remember not to let good chances pass by just because of it! If you have to sing a song at a birthday party or practise your spoken English in front of others, just do it! There’s nothing to be afraid of. Shyness
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长江公司和大海公司均为增值税一般纳税人企业,适用的增值税税率为17%;所得税均采用债务法核算,适用的所得税税率均为25%,合并前,长江公司和大海公司是不具有关联关系的两个独立的公司。有关企业合并资料如下:
(1)2010年12月20日,这两个公司达成合并协议,由长江公司采用控股合并方式将大诲公司进行合并,合并后长江公司取得大海公司60%的股份。
(2)2011年1月2日长江公司以固定资产、投资性房地产(系2009年12月自营工程建造后直接对外出租的建筑物)、交易性金融资产和库存商品作为对价合并了大海公司,其有关资料如下:
项目 | 账面价值 | 公允价值 |
固定资产 | 5000(原价8000,累计折旧2000,减值准备1000) | 6000 |
投资性房地产 | 6000(成本5000,公允价值变动1000) | 6980 |
交易性金融资产 | 980(成本900,公允价值变动80) | 1000 |
库存商品 | 800 | 1000(不含增值税) |
合计 | 14780 | 14980 |
计算确定购买成本。