问题 单项选择题

Passage Two


Ask someone what they have done to help the environment recently and they will almost certainly mention recycling. Recycling in the home is very important of course. However, being forced to recycle often means we already have more material than we need. We are dealing with the results of that overconsumption in the greenest way possible, but it would be far better if we did not need to bring so much material home in the first place.
The total amount of packaging increased by 12% between 1999 and 2005. It now makes up a third of a typical household’s waste in the UK. In many supermarkets nowadays food items are packaged twice with plastic and cardboard.
Too much packaging is doing serious damage to the environment. The UK, for example, is running out of it for carrying this unnecessary waste. If such packaging is burnt, it gives off greenhouse gases which go on to cause the greenhouse effect. Recycling helps, but the process itself uses energy. The solution is not to produce such items in the first place. Food waste is a serious problem, too. Too many supermarkets encourage customers to buy more than they need. However, a few of them are coming round to the idea that this cannot continue, encouraging customers to reuse their plastic bags, for example.
But this is not just about supermarkets. It is about all of us. We have learned to associate packaging with quality. We have learned to think that something unpackaged is of poor quality. This is especially true of food. But it is also applied to a wide range of consumer products, which often have far more packaging than necessary.
There are signs of hope. As more Of us recycle, we are beginning to realize just how much unnecessary materials are collecting. We need to face the wastefulness of our consumer culture, but we have a mountain to climb.

What can we learn from the last paragraph

A.Fighting wastefulness is difficult.

B.Needless material is mostly recycled.

C.People like collecting recyclable waste.

D.The author is proud of their consumer cultur

答案

参考答案:A

解析: 推理判断题。文章讲述了人们对于过度包装的危害的认识及人们应有的积极态度,所以最后一段给我们带来了希望,但是最后一句“we have a mountain to climb”提示我们事情不会一蹴而就,所以A项正确。

问答题 案例分析题

香河公司和大兴公司均为增值税一般纳税人,适用的增值税税率均为17%。2012年11月10日,为适应业务发展的需要,经与大兴公司协商,香河公司决定以一栋办公楼、一台机器设备和一批库存商品换入大兴公司生产经营过程中使用的20辆货运车、10辆轿车和30辆客运汽车。

香河公司办公楼的账面价值为720万元,公允价值为640万元;机器设备的账面价值为360万元,公允价值为480万元;库存商品的账面余额为1800万元,公允价值为2100万元。

大兴公司的20辆货运车的账面价值为600万元,公允价值为900万元;10辆轿车的账面价值为660万元,公允价值为1000万元;30辆客运汽车的账面价值为1320万元,公允价值为1440万元。

香河公司另向大兴公司支付补价249.2万元,其中包括由于换出和换入资产公允价值不同而支付的补价120万元,以及换出资产销项税额与换入资产进项税额的差额129.2万元。

假定香河公司换入大兴公司的货运车、轿车、客运汽车均作为生产经营固定资产使用和管理;大兴公司换入香河公司的办公楼、机器设备作为固定资产使用和管理,换入的库存商品作为原材料使用和管理。香河公司交换办公楼需要按照5%缴纳营业税,计税价格等于相关资产的公允价值或市场价格。

要求:根据上述资料,分别计算香河公司和大兴公司换入的各项资产的成本。

(答案中的金额单位用万元表示)

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