问题 单项选择题

甲、乙公司均为一般纳税企业,增值税税率为17%,公允价值和计税价格相同,2010年12月20日甲公司以A产品交换乙公司的B产品,假设该交换不具有商业实质。甲公司A产品(属于应税消赀品)成本为95万元,公允价值为110万元,消费税税率10%,乙公司B产品成本为80万元,公允价值为90万元,交换过程中乙公司向甲公司支付银行存款20万元,甲公司换入B产品的入账价值是( )万元。

A.117
B.89.40
C.105.30
D.78.40

答案

参考答案:D

解析: 本题考核不具有商业实质情况下换入资产入账价值的确定。甲公司换入B产品的入账价值=95+110×17%-20-90×17%=78.40(万元)。

完形填空

阅读下面短文,根据所给语境,按要求完成下列各题。

A man came home from work late, tired, to find his 5-year-old son waiting for him at the door.

“Daddy, how much money do you make an hour?”

“If you must know, I make $20 an hour,”

“Oh,” the little boy replied, with his head down. He thought for a moment, looked up and said, “Daddy, could you lend me $10?”

The father was furious, “If you asked for the money to buy a toy or some other rubbish, then go straight to your room and think about why you are being so selfish(自私的)!”

The little boy quietly went to his room and shut the door. After about an hour or so, the father calmed(平静)down, and started to think, “Maybe he really needs to buy something and he didn’t really ask for money very often.” So he went to the little boy’s room.

“Sorry! Maybe I was too hard on you just now.” said the man, “Here’s $10.”

“Oh, thank you, Daddy!” he said happily. Then, the boy took out some coins. When the father found that the boy already had money, he got angry again.

“Why do you want more money since you already have some?” the father shouted angrily.

“Because I didn’t have enough, but now I do.” the little boy replied, “Daddy, I have $20 now. Can I buy an hour of your time? Please come home early tomorrow. I would like to have dinner with you.”

小题1:判断正(T)误(F)

The boy’s father works very late, so he doesn’t often eats dinner with his son. (    )

小题2:根据短文,填空

The boy wanted to buy ______ with twenty dollars.

小题3:根据短文,回答问题

How much does the boy’s father make if he works for eight hours every day?

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小题4:根据短文,回答问题

Why didn’t the man lend any money for his son at first?

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小题5:把划线部分译成汉语。

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单项选择题