甲公司和乙公司为增值税一般纳税企业，甲公司销售一批材料给丁公司，因款项尚未收到，登记应收账款351万元，乙公司无法按合同规定偿还债务，经双方协商，甲公司同意乙公司用产成品抵偿该项债务，该产品市价300万元，成本200万元，已提减值准备15万元，增值税税率为17%。假设甲公司为该应收账款计提了10万元的坏账准备，假设全部交易已经完成，甲公司库存商品的入账价值为( )万元。
A．300
B．200
C．307
D．290
参考答案：A
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| Last year, I lived in Chile for half a year. I lived with a Chilean family and had the 1 of any Chilean teenager. I had good days and bad days I didn't understand. Chuquicamata, my 2 community, is a mining camp. When I arrived there, I was 3 . It was so different from 4 I was used to. There were lots of dogs on the streets, and there was no downtown, 5 smoothly paved streets, and little to do for 6 . Rain was not seen very often; earthquakes and windstorms were 7 . I had studied 8 for two and a half years and was always one of the best students in my class. But in my first week in Chile I was only able to communicate and needed one person to whom I could explain my 9 . I couldn't 10 the thoughts in my head and there were so many. Most exchange students experience this like me. Culture shock 11 itself in everything from increased aggression (敌对心理) towards the people 12 lack of appetite(胃口). I was 13 to overcome all difficulties. As time passed, everything changed. I began to 14 words in English and to 15 in Spanish and love Chilean food. I got used to not 16 expensive things for fun. 17 in Chuquicamata was being with people. And I took math, physics, chemistry, biology, Spanish, art, and philosophy. 18 the sacrifices were nothing 19 the gain. I learned how to 20 and to succeed in another culture. I now have a deeper understanding of both myself and others. | |||
| ( )1. A. fun ( )2. A. best ( )3. A. scared ( )4. A. which ( )5. A. many ( )6. A. rest ( )7. A. frequent ( )8. A. English ( )9. A. shock ( )10. A. say ( )11. A. provides ( )12. A. to ( )13. A. demanded ( )14. A. acquire ( )15. A. take ( )16. A. reflecting on ( )17. A. Play ( )18. A. However ( )19. A. introduced to ( )20. A. adopt | B. work B. permanent B. delighted B. what B. much B. entertainment B. rare B. Spanish B. surprise B. speak B. offers B. on B. required B. forget B. imagine B. handing out B. Fun B. Though B. linked to B. accept | C. sorrows C. host C. interested C. where C. few C. jobs C. obvious C. French C. sadness C. tell C. supplies C. in C. hoped C. enjoy C. dream C. depending on C. Stay C. As C. compared to C. stay | D. responsibilities D. temporary D. disappointed D. that D. little D. amazement D. usual D. German D. disappointment D. talk D. presents D. with D. suggested D. learn D. absorb D. giving away D. Life D. But D. related to D. accumulate |