问题 单项选择题

甲公司以库存商品A产品、B产品交换乙公司原材料,双方均将到的存货作为库存商品核算。甲公司另向乙公司支付补价45万元。甲公司和乙公司适用的增值税税率为 17%,计税价值为公允价值,有关资料如下:甲公司换出:①库存商品—A产品:账面成本180万元,已计提存货跌价准备30万元,公允价值150万元;②库存商品—B产品:账面成本40万元,已计提存货跌价准备10万元,公允价值30万元。乙公司换出:原材料:账面成本206.50万元,已计提存货跌价准备4万元,公允价值225万元。假定该项交换具有商业实质。则甲公司取得的原材料的入账价值为( )万元。

A.217.35
B.212.25
C.186.75
D.202.50

答案

参考答案:A

解析: (150+30)+45+(150×17%+30×17%)-225×17%=217.35(万元)

多项选择题
阅读理解

阅读理解。

     If you and your friends wish to share a secret, you can write it in code (编码), and no one else will be

able to read it.

     Codes are one way of writing in secret. Ciphers (暗码) are another. In a code each word is written as a

secret code word or code number. In a cipher each letter is changed. Codes and ciphers have played an

important role in the history of the world. Julius Caesar, the Roman ruler who defeated almost all the countries

in Europe about 2, 000 years ago, used a cipher when he sent secret messages to his troops. During the

American Revolution, George Washington's spies used a kind of code to send him information about the enemy

before his military (军事的) action. In World War Ⅱ, the Americans "broke", or figured out, Japan's most

important navy codes and got enough information to destroy a powerful Japanese fleet( 舰队).

     Storekeepers use codes to mark their goods. The codes show how much was paid for the goods or when

 they were added to the stock (商品). Businessmen use codes to hide plans from their business enemies.

Sometimes personal letters or diaries are written in code. Many people enjoy figuring out codes and ciphers

simply as a hobby.

     In the 16th century, codes and ciphers were very popular among scientists. They wrote messages to each

other in code so that no one else would learn their secrets. Geronimo Gardano, an Italian astrologer (星相家),

mathematician, and doctor, invented the trellis cipher. He took two sheets of paper and cut exactly the same

holes in each one. Then he sent one sheet, which he called a trellis, to a friend and kept the other for himself.

Whenever he wanted to write a message, he put his trellis over a clean sheet of paper and wrote the secret

message through the holes. Then he removed the trellis and filled the rest of the paper with words that would

make sense. When his friend received it, he put his trellis over the writing and read the secret message.

1. The best title of this passage would be _______.

A. Codes and Ciphers

B. Differences between Codes and Ciphers

C. History of Codes and Ciphers

D. Inventors of Codes and Ciphers

2. Which of the following statements is true?

A. Ciphers can be broken or figured out more easily than codes.

B. You could read some words in Geronimo's letter without his trellis.

C. The first person who ever used a cipher in history was Julius Caesar.

D. Fondness of using codes was the hobby of the scientists in the 16th century.

3. According to Geronimo Cardano, a trellis is _______.

A. a piece of paper with many small holes

B. a secret message with a lot of small holes

C. a letter with unreadable words and sentences

D. a sheet of paper with groups of Arabic figures

4. It is NOT mentioned in the passage that codes and ciphers are used for the purpose of _______.

A. military affairs           

B. commercial secrets

C. scientific achievements       

D. personal enjoyment