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问题 单项选择题

甲公司为增值税一般纳税企业，适用的增值税税率为17%。2009年8月1日，甲公司将一批商品出售给乙公司，售价为1000万元(不含增值税额)；该批商品的实际成本为1010万元，已计提的存货跌价准备为50万元。当日，甲公司又将该批商品以经营租赁的方式租回。假定不考虑其他因素，甲公司应确认的递延收益为( )万元。

A．-10
B．40
C．160
D．210

答案

参考答案：B

解析： 售后租回交易如果不是按照公允价值达成的，如果售价大于公允价值，其大于公允价值的部分应计入递延收益，并在租赁期内分摊。故甲公司应确认的递延收益=1000-(1010-50)=40万元。

单项选择题

Modern liberal opinion is sensitive to problems of restriction of freedom and abuse of power. (1) , many hold that a man can be injured only by violating his will, but this view is much too (2) . It fails to (3) the great dangers we shall face in the (4) of biomedical technology that stems from an excess of freedom, from the unrestrained (5) of will. In my view, our greatest problems will be voluntary self-degradation, or willing dehumanization, as is the unintended yet often inescapable consequence of sternly and successfully pursuing our humanization (6) .

Certain (7) and perfected medical technologies have already had some dehumanizing consequences. Improved methods of resuscitation have made (8) heroic effort to "save" the severely ill and injured. Yet these efforts are sometimes only partly successful: They may succeed in (9) individuals, but these individuals may have sever brain damage and be capable of only a less-than-human, vegetating (10) . Such patients have been (11) a death with dignity. Families are forced to bear the burden of a (12) "death watch".

(13) the ordinary methods of treating disease and prolonging life have changed the (14) in which men die. Fewer and fewer people die in the familiar surroundings of home or in the (15) of family and friends. This loneliness, (16) , is not confined to the dying patient in the hospital bed. As a group, the elderly are the most alienated members of our society: Not yet (17) the world of the dead, not deemed fit for the world of the living, they are shunted (18) . We have learned how to increase their years, (19) we have not learned how to help them enjoy their days. Yet we continue to bravely and feverishly push back the frontiers (20) death.

14（）

A.range

B.scope

C.context

D.territory
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判断题

水玻璃的模数过大，则硬化时间延长，强度降低。
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