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【单选题】
甲公司和乙公司均为增值税一般纳税人,20l3年1月1日甲公司从乙公司股东处购入乙公司有表决权股份的30%,能够对乙公司实施重大影响。2013年11月20日,乙公司公司销售一批产品,实际成本为260万元,销售价格为300万元,增值税税额为51万元,货款已收存银行。至2013年年未甲公司将上述商品对外出售90%。若甲公司有子公司丙公司,需要编制合并财务报表,上述业务在合并财务报表中应抵销存货的金额为( )万元。
A.
10.8
B.
12
C.
0
D.
1.2
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举一反三
【判断题】基团O=C一H的v(C一H)出现在2720cm-1( )
A.
正确
B.
错误
【单选题】Directions: This section is totest your ability to understand short conversations. There are 2 recordedconversations in it. After each conversation, there are some recordedquestions. Both the conversa...
A.
To his hometown
B.
To the beach
C.
To his university.
D.
To the hospital.
【单选题】Directions: In this section,you will hear three news reports. At the end of each news report,you will hear two or three questions. Both the news report and the questions will be spoken only once.After...
A.
1. A) There are some coffee drinkers around the world.
B.
B) Drinking coffee helps people live longer.
C.
C) People have different coffee drinking habits.
D.
D) Coffee can protect against all diseases.
【单选题】Section B Directions: This section is to test your ability to understand short conversations. There are 2 recorded conversations in it. After each conversation, there are some recorded questions. Both...
A.
One.
B.
Two.
C.
There.
D.
Four.
【简答题】某厂利用一种天然产物进行发酵,发现发酵酒中含有U、V、W、X等多种化合物。已知: ①U和W 均可与银氨溶液反应,析出金属银,而且U是一种单糖; ②V是个单官能团化合物,其碳原子数和X相 同,V在浓硫酸作用下加热得到Y,Y可以使溴水褪色; ③V经缓和氧化可以生成W; ④V和X在少量浓硫酸作用下经加热可得到Z; ⑤X的组成为C-40%,H-6.7%,O-53.3%,X含有一个羧基,已知 450mg X...
【简答题】某厂利用一种天然产物进行发酵,发现发酵液中含有U、V、W、X等多种化合物。已知①U和W均可与银氨溶液反应,析出金属银,而且U是一种单糖。②V是单官能团化合物,其碳原子数和X相同。V在浓硫酸作用下经加热得Y,Y可以使溴水褪色。③V经催化氧化可生成W。④V和X在少量浓硫酸作用下经加热可以得到Z。⑤X的组成为C∶40%;H∶6.7%;O∶53.3%。X含有一个羧基,450mgX与0.20mol/L的Na...
【单选题】Part I (2*10=20%) Directions: In this section you will hear ten short conversations. At the end of each conversation, a question will be asked about what was said. Both the conversation and the questi...
A.
The first person had some fried food at home.
B.
The first person had a flat tire on the way home.
C.
The second person had a flat tire on the way home.
D.
The second person had some fried food at home.
【简答题】1-5.mp3: Section A Direction: This section is to test your ability to give proper answers to questions. There are 5 recorded questions in it. After each question, there is a pause. The questions will ...
【单选题】Part II (3*10=30%) Directions: In this section, you will hear 3 short passages. Each passage will be spoken TWICE. At the end of each passage, there will be a pause. During the pause you must read the...
A.
near a college
B.
near a bus stop
C.
near a hospital
D.
near a railway station
【单选题】要开始研究就必须首先做一个斯宾诺莎主义者是谁说的。
A.
笛卡尔
B.
休谟
C.
芝诺
D.
黑格尔
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