甲、乙两公司均为增值税一般纳税人，适用的增值税税率为17%，甲公司于2×12年1月1日将一批原材料对乙公司进行长期股权投资，占乙公司60%的股权。投出的原材料账面余额为2500万元，公允价值为2750万元;投资时乙公司可辨认净资产公允价值为5500万元。假设甲、乙公司不存在关联关系，属于非同一控制下的企业合并。则甲公司投资时长期股权投资的入账价值为万元。

A.3300

B.2750

C.2500

D.3217.5

In the following essay, each blank has four choices. Choose the best answer and write down on the answer sheet.

Microwave communication uses (1) -frequency radio waves that travel in straightline sthrough the air. Because the waves cannot (2) with the curvature of the earth, they can be (3) only over short distance. Thus, microwave is a good (4) for sending data between buildings in a city or on a large college campus. For longer distances, the waves must be relayed by means of" dishes" or (5) . These can be installed on towers, highbuildings, and mountain tops.

1（）

A．high

B．low

C．long

D．short