问题 单项选择题

The landscape of the Giant’s Causeway, lurking below the gaunt sea wall where the land ends, must have struck wonder into the hearts of the ancient Irish, who subsequently felt inspired and created legends about its builder: the giant Finn McCool. The Causeway Coast has an unparalleled display of geological formations representing volcanic activity during the Early Tertiary Period some 5060 million years ago. Its Tertiary lavas of the Antrim Plateau, covering some 3,800 sq km, represent the largest remaining lava plateau in Europe.
The Causeway is a mass of basalt columns packed tightly together. The tops of the columns form stepping stones that lead from the cliff foot and disappear under the sea. Altogether there are 40, 000 of these stone columns, mostly hexagonal, but some are quadrangular, pentagonal, heptagonal and octagonal. The tallest ate about 40 feet high, and the solidified lava in the cliffs is 90 feet thick in places.
A fine circular walk will take you down to the Giant’s Causeway, past amphitheatres of stone columns and formations with fanciful names like the Honeycomb, the Wishing Well, and the Giant’s Granny, past a wooden staircase to Benbane Head, and back along the cliff-top. Further down the coast, the stunning Carrick-a-rede rope bridge spans a gaping chasm between the coast and a small island used by fishermen. The eighty-foot drop can be crossed via the swinging bridge—and is not for the faint-hearted!
The Giant’s Causeway and Causeway Coast site was inscribed as a World Heritage Site by UNESCO in 1986. The site is of outstanding universal value and meets the criteria set in the World Heritage Convention. Namely, it is an outstanding example representing major stages of the earth’s history including the record of life: significant on-going geological processes in landform developments, and significant geomorphic and physiographic features; moreover, it also contains superlative natural phenomena and areas of exceptional natural beauty and aesthetic importance.
Moyle District Council’s Causeway Visitor Centre is open daily all year round and located on the cliff top 1 km from the site. The Centre is the ideal starting point for walks along the coastal and cliff-top paths, providing all excellent range of visitor services. A 12-minute audio-visual presentation, with commentary available in 5 European languages, enables visitors to further explore the origins of the Giant s Causeway through local folklore and scientific theory, and highlights the many other attractions of the Causeway Coast and Glens of Antrim area.

The word "inscribed" underlined in Paragraph 4 is closest in meaning to ______.

A.cave

B.describe

C.subscribe

D.cut

答案

参考答案:A

解析: 根据文中第四段的内容“The Giant’s Causeway and Causeway Coast site was inscribed as a World Heritage Site”可知,海岸线的名字被刻在了世界遗址上。选项中的A项为“雕刻”符合文意。B项“描述”,C项“题词”,D项“切割”,这三项均不符合题意。

问答题

北方股份有限公司(以下简称北方公司)为增值税一般纳税人,适用的增值税税率为17%(凡资料中涉及的其他企业,需交纳增值税的,皆为17%的税率),所得税采用资产负债表债务法核算,适用的所得税税率为25%。2011年和2012年北方公司发生如下经济业务:
(1)2011年1月1日,北方公司应收南方公司货款余额为1500万元,已计提坏账准备100万元。2011年2月10日,因南方公司发生财务困难,无法偿还货款,北方公司与南方公司达成协议,南方公司用一批原材料抵偿上述全部账款。2011年3月2日,南方公司将材料运抵北方公司,同日双方解除债权债务关系。该批原材料的公允价值和计税价格均为1000万元,增值税专用发票上注明的增值税税额为170万元。
(2)北方公司收到的上述材料专门用于生产A产品。2011年6月30日,该批原材料尚未开始进行生产,但所生产的A产品售价总额由1450万元下降到1220万元,但生产成本仍为1270万元,将上述材料加工成产品尚需投入270万元,估计销售费用及相关税金为10万元。若把该批材料对外销售,该批材料的市场价为900万元,估计销售材料的销售费用和税金为5万元。
(3)2011年8月20日,因北方公司欠东方公司的原材料款600万元不能如期归还,遂与东方公司达成债务重组协议:
①用银行存款归还欠款100万元;
②用所持某上市公司股票100万股归还欠款,其在债务重组日的收盘价为400万元,该股票作为可供出售金融资产,其账面余额为340万元(成本300万元,公允价值变动40万元)。假设在债务重组中没有发生除增值税以外的其他税费。当日办完有关产权转移手续费,已解除债权债务关系。
(4)2011年12月31日,从南方公司取得的材料已领用60%用于产品生产,结存40%。因A产品停止生产,结存的上述材料不再用于生产产品。若把该批材料对外销售,该批材料的市场价为410万元,估计销售材料的销售费用和税金为2万元。
(5)2012年3月20日,北方公司将上述剩余的材料与南方公司的一项专利进行资产置换,资产置换日,原材料的公允价值为410万元,增值税税额为69.7万元,南方公司专利的公允价值为479.7万元。
要求:

编制2012年3月20日北方公司资产置换的会计分录。

判断题