问题 单项选择题

某公司为增值税一般纳税人,以其生产的产成品换入原材料一批,支付补价5万元。该批产成品账面成本为26万元,不含税售价为20万元,已计提存货跌价准备5万元;收到的原材料不含税售价为24万元。假设产成品和原材料适用增值税税率均为17%,交换过程中双方均按规定开具了增值税专用发票,不考虑其他税费,假定非货币性资产交换不具有商业实质,则该公司换入原材料的入账价值为( )万元

A.20.32
B.21.92
C.22.60
D.25.32

答案

参考答案:D

解析: 原材料的入账价值=(26-5)+5+20×17%-24×17%=25.32(万元)。

单项选择题
阅读理解

Some people will do just about anything to save money. And I am one of them. Take my family’s last vacation for example. It was my six-year-old son’s winter break from school, and we were heading home from Fort Lauderdale after a weeklong trip. The flight was overbooked, and Delta, the airline, offered us $400 per person in credits to give up our seats and leave the next day. I had a meeting in New York, So I had to get back. But that didn't mean my husband and my son couldn't stay. So I took off for home.

The next day my husband and son were offered more credits to take an even later flight. Yes, I encouraged一okay, ordered一them to wait it out at the airport, to "earn" more Delta Dollars. Our total take: $1,600. Not bad, huh?

Now some people may think I'm a bad mother and not such a great wife either. But as a big-time bargain hunter, I know the value of a dollar. And these days, a good deal is something few of us can afford to pass up.

I've made living looking for the best deals and exposing the worst tricks. I have been the consumer reporter of NBC's Today show for over a decade. I have written a lot of books including one titled Tricks of the Trade: A Consumer Survival Guide. And I really do what I believe in. I tell you this because there is no shame in getting your money’s worth. I’m also tightfisted(小气的) when it comes to shoes, clothes for my children, and expensive restaurants. But I wouldn't hesitate to spend on a good haircut. It keeps its longer, and it's the first thing people notice. And I will also spend on a classic piece of furniture. Quality lasts.

小题1:Why did Delta give the author's family credits?

A.They took a later flight.

B.They had early bookings.

C.Their flight had been delayed.

D.Their flight had been cancelled.小题2:What can we learn about the author?

A.She seldom makes a compromise.

B.She is very strict with her children.

C.She rarely misses a good deal.

D.She is interested in cheap products.小题3:What does the author do?

A.She's a teacher.

B.She's a housewife.

C.She's a businesswoman.

D.She's a media person.小题4:What does the author want to tell us?

A.How to spend money wisely.

B.How to expose bad tricks.

C.How to reserve airline seats.

D.How to make a business deal.