甲公司记账本位币为人民币。其子公司乙公司记账本位币为美元。至2013年12月31日甲公司有-项对乙公司的长期应收款500万美元尚未收回，且无具体的收回计划。2012年12月31日、2013年12月31日的美元对人民币的即期汇率分别为1：6.65、1：6.60，则合并报表调整抵消分录中此长期应收款对甲公司合并利润的影响为()万元人民币。
A.0
B.25
C.24
D.-25
参考答案：C
解析：2013年改良前计提的折旧=600/10/12×3=15(万元)改良后的入账价值=420-420×80/600+50+60=474(万元)改良完成后计提的折旧=474×2/10×6/12=47.4(万元)2013年计提的折旧总额=15+47.4=62.4(万元)
| 完形填空。 | |||
| Farley worked for the Canadian government. One day, he was __1__ to learn more about wolves. Do wolves kill lots of caribou(北美驯鹿) Do they kill people? They gave him lots of food and clothes and guns. Then they put him on a plane and took him to __2__. The plane put him down and went away. There were no houses or people in this place. But there were lots of animals and lots of wolves. People tell terrible stories about wolves. They say wolves like to kill and eat people. Farley remembered these stories, and he was __3__. He had his gun with him __4___. Then one day, he saw a group of wolves. There was a mother wolf with four baby wolves. A father  wolf and another young wolf lived with them. Farley watched these wolves every day. The mother was a very __5__ mother. She gave milk to her babies. She gave them lessons about life. They learned how to __6__ food. The father wolf got food for the mother. The young wolf __7__ the children. They were a nice, happy family-wolf family! Farley did not need his __8__ any more. In a short time, he got on well with the family. Farley watched them for five months. He learned that many stories about the wolves were __9__. Wolves do not eat people, and they do not eat many large animals. And he also learned bad things about men. It was men who killed many caribou and wolves. Later, Farley wrote a book about wolves. He wanted people to __10__ them and not to kill them. | |||
| ( ) 1. A. seen ( ) 2. A. a small town ( ) 3. A. afraid ( ) 4. A. at times ( ) 5. A. bad ( ) 6. A. cook ( ) 7. A. shouted at ( ) 8. A. food ( ) 9. A. not good ( ) 10. A. grow | B. told B. a big city B. happy B. all the time B. good B. make B. looked into B. clothes B. not true B. have | C. heard C. a far place C. angry C. once a week C. hungry C. get C. laughed at C. gun C. not easy C. teach | D. found D. a lonely village D. tired D. every afternoon D. thirsty D. pick D. played with D. plane D. not clear D. understand |