问题 单项选择题

甲公司和乙公司均为增值税一般纳税人,适用的增值税税率为17%。2015年3月,甲公司以其持有的10000股丙公司股票(作为交易性金融资产核算)交换乙公司生产的一台办公设备,并将换入办公设备作为固定资产核算。甲公司所持有丙公司股票的账面价值为180万元(成本170万元,公允价值变动10万元),在交换日的公允价值为200万元。乙公司设备的账面价值为170万元,计税价格为200万元。甲公司另向乙公司支付价款34万元。该交换具有商业实质。甲公司换入办公设备的入账价值是()万元。

A.180

B.200

C.234

D.190

答案

参考答案:B

解析:甲公司换入办公设备的入账价值=换出资产的公允价值+支付的补价-可抵扣增值税进项税额=200+34-200×17%=200(万元)。

阅读理解

Jiang Nan, a full-time mother in Beijing, keeps a dozen or so cloth bags at home, carefully selecting one or two before heading out to get groceries. "Most of them were giveaways from advertising marketing campaigns, but others had been handed out in the street by various environmental protection organizations," she explained.

  Since June 2008 China has forbidden the production, sale and usage of plastic bags thinner than 0.025 millimeter (毫米), and retailers (零售商) are not allowed to provide free plastic bags to their customers, no matter how thick they are.

  Many Chinese consumers like Jiang have learned to refuse plastic bags whenever possible in their shopping. "A plastic bag may only cost a few jiao, but it's more about how bad they are for the environment," Jiang said.

  The plastic ban is for the most part well carried out in big cities, and has been obviously effective in reducing white waste. On the first anniversary of the plastic ban Global Village of Beijing, an NGO environmental organization, shows that during the year of the ban the consumption of plastic bags fell by about 40 billion pieces in chain supermarkets alone, saving more than 1.2 million tons of petrol.

  However, enforcement (实施) shows rather less muscle in smaller cities, towns and countryside. In a remote town like Lichuan, the awareness of environmental protection is not as strong as that in big cities. Street vendors (街头小贩) worry that they are likely to lose customers if they charge them for plastic bags. Seeing no significance in the issue, local government often turn a blind eye to banned bag trade in the market.

  There are still those who don't have an interest in living green. Cui Lin, another Beijinger, often forgets to bring a cloth bag when shopping, and has to buy plastic bags. "Anyway I think plastic bags are neater and cleaner, and I don't mind paying a couple more jiao," he shrugged.

  Mrs Yu, a vegetable vendor in Lichuan County, Jiangxi Province, recalled that before plastic bags became popular in the early 1990s, Chinese people always carried a bamboo basket when they visited the market. "Plastic bags are more convenient," she comments, and her view might be that of the tens of millions of people in the nation who still cling to plastic bags, paid or free. This is suggested by her trade where piles of plastic bags are still passed out every day.

小题1: In Paragraph 1, the writer uses Jiang Nan's case to __________.

A.introduce a topic

B.tell a story

C.describe a person

D.offer an argument小题2:How did Jiang Nan get her cloth bags?

A.She bought them at a low price.

B.She borrowed them from her relatives.

C.She got them for free.

D.She made them herself.小题3:Which is NOT the reason why some people still use plastic bags when shopping?

A.Cloth bags are difficult to get and heavy to carry.

B.People's awareness of environmental protection is not strong enough.

C.People don't mind paying a couple more jiao for plastic bags.

D.Street vendors worry that they are likely to lose customers if they charge them.小题4:What does the underlined phrase “cling to” in the last paragraph mean?

A.stop using

B.continue to use

C.stay close to

D.hold tightly小题5:What message does the writer mostly convey in the passage?

A.To reduce white waste is urgent.

B.The plastic bag ban has achieved great success.

C.There is still a long way to go for the plastic bag ban.

D.People's awareness of environmental protection should be stressed.

单项选择题