问题 单项选择题

神龙公司为一家制造企业。2009年6月16日,购入四套不同型号的生产设备甲、乙、丙、丁(未单独标价),不含税价款共计2000万元,增值税税额340万元,支付的各项费用共计20万元。乙设备在安装过程中领用自产产品,成本5万元,售价10万元,支付安装费2万元;丙设备支付安装费8万元;甲、丁设备不需要安装。已知甲、乙、丙、丁四台设备均符合固定资产定义及确认条件,公允价值分别为600万元、400万元、200万元、800万元。假设不考虑其他因素,下列选项不正确的是( )。

A.甲设备的入账价值为606万元

B.乙设备的入账价值为480.7万元

C.丙设备的入账价值为210万元

D.丁设备的入账价值为808万元

答案

参考答案:B

阅读理解

BERLIN — With the crisis in Japan raising fears about nuclear power, Germany and Switzerland said on Monday that they would reassess(再次评估) the safety of their own reactors([核] 反应堆).

Doris Leuthard, the Swiss energy minister, said Switzerland would put off plans to build nuclear plants. She said no new ones would be permitted until experts had reviewed safety standards.

Germany will put off “the recently decided extension of the running time of German nuclear plants,” Chancellor Angela Merkel told reporters. “This moratorium(延缓)will run for three months and it will allow for a thorough examination of the safety standards of the county’s 17 nuclear power plants.

The European Union called for a meeting on Tuesday of nuclear safety authorities to assess Europe’s preparedness.

Germany’s foreign minister, Guido Westerwelle, called for a new risk analysis of the country’s nuclear plants, particularly regarding their cooling systems. He is the leader of the Free Democratic Party, which strongly supports nuclear power.

A previous government, led by the Social Democrats, passed a law in 2001 to close all the country’s nuclear plants by 2021. But Mrs. Merkel’s government changed that decision last year to extend the lives of the plants by an average of 12 years.

In Switzerland, Doris Leuthard said she had already asked to analyze the exact cause of the problems in Japan and draw up new or tougher safety standards “particularly in terms of seismic(地震的,与地震相关的) safety and cooling.”

In Russia, the Prime Minister said his government would “draw conclusions from what’s going on in Japan.”

小题1: Where can you most likely read this passage?

A.In a newspaper.

B.In a magazine.

C.In a science report.

D.In a diary.小题2:How will Germany react to Japan’s nuclear crisis?

A.Germany will close all the country’s nuclear plants.

B.Germany will hold a meeting of nuclear safety authorities.

C.Germany will change the decision made last year.

D.Germany will delay the extension of nuclear plants running time.小题3:The author mentions all the following EXCEPT ______.

A.The moratorium in Germany will give time to examine the nuclear plants safety standards.

B.Switzerland will not build new nuclear plants unless they meet the experts’ safety standards.

C.The Social Democrats in Germany shares the same view with the Free Democratic Party.

D.Russia will try to learn something from the nuclear power crisis in Japan.小题4:What is the best title of the passage?

A.Watch Out for the Danger of Nuclear Power

B.Europe Is against Building Nuclear Plants

C.Nuclear Plants in Europe Are Delayed

D.Opinions on Nuclear Power Are Opposite

多项选择题