2004年3月，母公司以1000万元的价格(不含增值税额)，将其生产的_爱下问搜题

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问题单项选择题

2004年3月，母公司以1000万元的价格(不含增值税额)，将其生产的设备销售给其全资子公司作为管理用固定资产。该设备的生产成本为800万元。子公司采用年限平均法对该设备计提折旧，该设备预计使用年限为10年，预计净残值为零。编制2004年合并报表时，因该设备相关的未实现内部销售利润的抵销而影响合并净利润的金额为( )万元。

A．180

B．185

C．200

D．215

答案

参考答案：B

解析： 200-200/10×9/12＝185(万元)。
借：主营业务收入 1000
贷：主营业务成本 800
固定资产原价 200
借：累计折旧 15
贷：管理费用 15

完形填空

I lost my sight when I was four years old by falling off a car and landing on my head. Now I am thirty-two. I can vaguely remember the brightness of _____ and what color red is. It would be _____ to see again, but a (n) ____ can do strange things to people. I don’t mean I would ____ to go without my eyes. I simply mean that the loss of them made me appreciate more what I had ____.
My parents and my teachers saw something in me ----- a ____ to live ---- which I didn’t see, and they made me want to fight in out with ___.
The ____ lesson I had to learn was to believe in myself. I am not talking about simply the kind of ____ that helps me down so unfamiliar staircase alone. I _____ something bigger than that: a confidence that I am, despite being ____, a real, positive person; that there is a special place where I can make myself fit.
It took me years to discover and strengthen this confidence. It had to start with the easy and simple things. _____ a man gave me an indoor baseball. I thought he was laughing at me and I was ____. “I can’t use this,” I said. “Take with you,” he urged me, “and roll it around.” The words _____ in my head. “Roll it around!” By rolling the ball I could ____ where it went. This gave me an idea how to achieve a goal I had thought ___ before; playing baseball. At Philadelphia’s Overbrook School for the Blind I ___ a successful variation of baseball. We called it ground ball.
I have set ahead of me a series of goals and then tried to reach them, one at a time. I had to be clear about my ___. It was no good crying for something that I knew at the start was ____ out of reach because that only invited bitterness of failure. I would fail something anyway, _____ on the average I made progress.

B．environment

D．preparation

A．self-respect

B．self-control

C．self-confidence

D．self-defence

B．unimportant

单项选择题

将币种与金额相同，但方向相反、交割期限不同的两笔或两笔以上交易结合在一起的外汇交易是( )。

A．即期外汇交易

B．远期外汇交易

C．掉期交易

D．货币互换交易