问题 单项选择题 A3/A4型题

企业接受投资者投入生产经营用设备一台,该设备需要安装。双方在协议中约定的价值为500000元,设备的不含税公允价值为450000元。安装过程中领用生产用材料一批,实际成本为4000元;领用自产的产成品一批,实际成本为10000元,售价为24000元,该产品为应税消费品,消费税税率10%。本企业为一般纳税人,适用的增值税税率为17%。

要求

根据上述资料,不考虑其他因素,回答下列问题:

假设该业务发生于2011年,则安装完毕投入生产使用的该设备入账成本为()。

A、471160元

B、521160元

C、545160元

D、466400元

答案

参考答案:D

解析:

该设备的入账成本为:450000+4000+10000+24000×10%=466400(元)。

阅读理解

阅读理解。

     There are 45 students in our class. I have made a survey, 36 students say they like to exercise.

Most boys play basketball together twice a week. But girls think basketball is difficult for them,

they'd like to play volleyball together twice a week. My friend, Tony, is good at running. He runs

fastest (最快) in our class. He runs for 30 minutes on the playground every evening before he

goes to bed. Is it interesting? Gray is good at swimming. He goes to the swimming club three

times a month in winter, and three times a week in summer. So he is pretty healthy. Some of

my classmates have good eating habits. They eat both meat and vegetables. 70% of them drink

milk every day. 15 students say they drink milk three or four times a week. But some students

like to eat junk food, especially Sally. What's worse (更糟糕的) is that she doesn't like to exercise,

so she is very fat. She always says " I'm going to lose weight (减肥) tomorrow."

1. How often do most boys play basketball? [ ]

A. Every day.

B. Twice a day.

C. Twice a week.

D. Twice a month.

2. Why do the girls dislike to play basketball?  [ ]

A. Because they have no time.

B. Because they think it is not easy.

C. Because they don't like to play with the boys.

D. Because they don't like to exercise.

3. When does Tony often run for 30 minutes? [ ]

A. Every morning.

B. Every afternoon.

C. Every evening before he goes to bed.

D. Every evening before supper.

4. How often does Gray swim in winter? [ ]

A. Three times a month.

B. Three times a week.

C. It isn't mentioned in the passage.

D. Hardly ever.

5. Why is Sally so fat? [ ]

A. Because she doesn't like to exercise.

B. Because she likes to eat junk food very much.

C. Because she eats too much meat, but doesn't exercise.

D. Because she doesn't like to exercise, and she likes to eat junk food.

多项选择题