问题 单项选择题

1AS公司2012年期初与AM公司签订-项资产置换协议,按照协议约定,AS公司换出-批成本为120万元的库存商品和-项按照公允价值计量的投资性房地产(账面价值为100万元),以取得AM公司-台大型生产设备。置换日该批商品市价为200万元,投资性房地产公允价值为150万元,AM公司设备当日的公允价值为300万元。AS公司另收到AM公司支付的银行存款33万元。假定该交换具有商业实质,AS公司与AM公司均为增值税-般纳税人,适用的增值税税率均为17%。假定不考虑其他因素,则下列说法不正确的是()。

A.AS公司应以换出资产公允价值为基础确认换入资产的入账价值

B.AS公司换入的大型设备的入账价值为300万元

C.AS公司该项交换中收取的不含税补价的金额为33万元

D.AS公司因该项置换确认的对营业利润的影响为130万元

答案

参考答案:C

解析:AS公司换入的大型设备的入账价值=200+200×17%+150-300×17%-33=300(万元);不含税补价=(200+150)-300=50(万元);该置换对AS公司营业利润的影响=(200-120)+(150-100)=130(万元)。

阅读理解

Have you ever hated anyone? Well, probably you don’t really hate them. But you do get angry the moment you think of them. If you don’t get out of the anger, it may turn into bitterness(积怨).

Bitterness can come about when we can’t forgive someone who has hurt us or made us angry. Someone might say or do something that hurts us. But we keep it deep inside instead of working through the anger. Before long, a bitter feeling begins to grow. The bitterness shows when we constantly criticize the one who hurt us. We may think we are hurting that person, but we are really only hurting ourselves.

Bitterness is a harmful emotion that affects the whole body. It can lead to serious health problems such as high blood pressure. Bitterness can stop us from concentrating on important things. Instead, we waste time thinking about how we have been hurt.

Finally, holding on to bitterness can hurt our relationships with friends and family members. No one enjoys being around an angry, negative person for very long.

Author Chuck Swindoll once said, “ Life is 10% what happens to us and 90% how we respond to it.” That means when someone hurts you, your response is more important than what happened. You can choose to let go of hurt. You can also choose to hold on to hurt, which results in bitterness.

If you see bitterness in your life, here are some ways to deal with it.

Stop making excuses for it.

You may feel you have a fight to be angry. You may even secretly enjoy making the other person look sad. But in the end, bitterness hurts you much more than the other person.

Forgive and forget it.

The best thing you can do is to forgive and forget. You probably can’t totally put the act out of your mind. But you can decide to forgive the other person. Let it go and move on. You’ll enjoy better health and peace of mind.

小题1:If we don’t release anger, _____ .

A.We will always be criticized and hurt

B.We will not blame others for any reason

C.A bitter feeling will develop in our mind

D.We will not be particular about what others do小题2:The main idea of Paragraph 3 is _____.

A.The relationships hurt by bitterness.

B.The illness caused by bitterness

C.The reaction of an angry person

D.The negative effects of bitterness小题3:The author advises us to do the following EXCEPT_____.

A.to hold on to bitterness inside us

B.to forgive the one who hurts you

C.to stop making excuses for the bitterness

D.to forget others’ rude behavior小题4:By forgiving others, we are able to _____.

A.prevent bad things from happening

B.be friends with the person who hurts us

C.forget the bitter experience completely

D.enjoy good health and a peaceful mind

问答题 简答题