What on earth does happiness mean? I can’t give you its exact definition, but I’m sure if you love and help 16.        , you’ll get it.

I’ll never forget an old lady. She lives in 17.      small house alone. It is said that her husband and her son 18.    （die）in a road accident years ago. Her life is bitter, but she often helps others 19 .    a smile. Whenever it snows, she is always the first to clean the paths. She looks after several children living nearby. I am one of them. I often remember the stories she told us and her kind smile. Perhaps she is unlucky, but I think she is a happy person. Her life is full of 20.     （laugh）and love.

But I’m sad to see some people getting their happiness in bad ways. They talk 21.    （noisy）in cinemas and meeting rooms; they destroy trees to enjoy themselves and they laugh at others’ shortcomings. Perhaps they feel happy at that time, 22.       they will never get true happiness because they 23.      （lose）their personality already.

Now I know what happiness is. 24.     means kindness, love and unselfishness. Above all, I have come to understand that 25.      （bring）happiness to others is getting ourselves happiness.

(四)甲公司和乙公司均为增值税一般纳税人，适用的增值税税率均为17%。甲公司以在建的工程和生产用A设备与乙公司的生产用B备、专利权进行交换，假定该交换不具有商业实质，A设备和B设备均为2009年初购入的。具体资料如下：
(1) 甲公司换出：①在建的工程：已发生的成本为300万元；税务部门核定应交营业税15万元；②A设备：原值为300万元，已计提折旧100万元；税务部门核定应交增值税34万元
(2) 乙公司换出：①B设备：原值为310万元，折旧为10万元；税务部门核定应交增值税51万元；②专利权：初始成本200万元，累计摊销额20万元；税务部门核定应交营业税9万元。

下列有关甲公司非货币性资产交换的会计处理，表述正确的有( )。

A．换入B设备的成本为312.5万元

B．换入专利权的成本为187.5万元

C．换出在建的工程应确认换出资产公允价值与其账面价值的差额，并计入损益

D．换出A设备应确认换出资产公允价值与其账面价值的差额，并计入损益

E．交换中产生的应交税费2万元计入营业外收入