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问题 单项选择题

M公司赊销商品给N公司，价税总计为117万元，双方约定一个月后付款，但由于 N公司经营困难，无法足额偿付欠款，于是进行债务重组，重组协议规定：首先豁免10%的欠款，由N公司以库存商品按公允价值抵偿部分债务，该库存商品账面成本为40万元，公允价为50万元，增值税率为17%，消费税率为10%，余款双方约定延后两个月付款，假定M公司将换入的库存商品用作固定资产使用，则此固定资产的入账价值为( )万元。

A．58.5

B．50

C．48.5

D．53.5

答案

参考答案：A

解析： 如果在债务重组协议中明确约定了某非现金资产的抵债额，则债权方应以该非现金资产的抵债额作为其入账价值。M公司换入的库存商品对应的债务额为58.5万元，因将其作为固定资产使用，进项税额不予抵扣，所以58.5万元就是该固定资产的入账价值。

单项选择题

There is no question that the academic enterprise has become increasingly global, particularly in the sciences. Nearly three million students now study outside their home countriesa 57% increase in the last decade. Foreign students now dominate many U.S. doctoral programs, accounting for 64% of Ph. D. s in computer science, for example.
Faculty members are on the move, too. Half of the world’s top physicists no longer work in their native countries. And major institutions such as New York University are creating branch campuses in the Middle East and Asia. There are now 162 satellite campuses worldwide, an increase of 43% in just the past three years.
At the same time, growing numbers of traditional source countries for students from South Korea to Saudi Arabia (沙特阿拉伯), are trying to improve both the quantity and quality of their own degrees, engaging in a fierceand expensiverace to recruit students and create world-class research universities of their own.
Such competition has led to considerable hand-wringing in the West. During a 2008 campaign stop, for instance, then—candidate Barack Obama expressed alarm about the threat that such academic competition poses to U. S. competitiveness. Such concerns are not limited to the United States. In some countries, worries about educational competition and brain drains have led to academic protectionism. India, for instance, places legal and bureaucratic barriers in front of Western universities that want to set up satellite campuses to enroll local students.
Perhaps some of the anxiety over the new global academic enterprise is understandable, particularly in a period of massive economic uncertainty. But educational protectionism is as big a mistake as trade protectionism is. The globalization of higher education should be embraced, not fearedincluding in the United States. There is every reason to believe that the worldwide competition for human talent, the race to produce innovative research, the push to extend university campuses to multiple countries, and the rush to train talented graduates who can strengthen increasingly knowledge-based economies will be good for the United States, as well.

Academic protectionism is characterized by ______.

A. enlarging enrollment of local students
B. limiting the growth of Ph.D. programs
C. creating more satellite campuses abroad
D. restricting satellite campuses of foreign universities
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判断题

安装有零序电流互感器的电流终端盒的接地线，必须穿过零序电流互感器的铁心，发生单相接地故障时，继电器才会动作。
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