甲公司和乙公司均为增值税一般纳税人,适用的增值税税率均为 17% 。甲公司和乙公...

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甲公司和乙公司均为增值税一般纳税人,适用的增值税税率均为 17% 。甲公司和乙公司不存在任何关联方关系。 2018 年 1 月 5 日,甲公司以一项交易性金融资产交换乙公司生产的一台办公设备,并将换入办公设备作为固定资产核算。甲公司的交易性金融资产系 2017 年 10 月 1 日购入,取得时成本为 150 万元,至 2017 年 12 月 31 日累计确认公允价值变动收益的金额为 40 万元,交换日的公允价值为 200 万元。甲公司另向乙公司支付银行存款 34 万元。乙公司用于交换的全新的办公设备的账面余额为 200 万元,交换日的公允价值为 200 万元。下列各项关于甲公司的会计处理中,正确的有( )。

换入办公设备的入账价值为 200 万元

换入办公设备的入账价值为 234 万元

2018 年 1 月 5 日换出交易性金融资产应确认的投资收益金额为 50 万元

该非货币性资产交换对甲公司 2018 年度利润总额的影响金额为 10 万元

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【单选题】Which of the following best described the central idea of the Business-IT alignment framework?

The framework helps organizations outsource information systems

The framework helps organizations develop business strategy for the near future

The framework reveals differences between IT and business

The framework shows several ways through which IT can be integrated with business strategy and objective

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【单选题】Which of the following is CORRECT about formulating a well-worded central idea?

The central idea can be expressed in sentence fragments or phrases.

The central idea can be in the form of a question.

The figurative language will increase the vividness and expressiveness of the central idea.

Being vague or overly general will make the central idea unclear and ambiguous.

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【判断题】PLC的数据单元也叫软继电器。

正确

错误

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【单选题】《素问·痹论》认为行于脉外的气是()

营气

卫气

谷气

元气

浊气

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【判断题】The central idea of the speech can be stated as a declarative sentence or a question.

正确

错误

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【单选题】The central idea conveyed in the passage is that ______.

although robots can do much dangerous and tiring work, humans are superior

although humans are superior, robots can do much better in many areas of work

robots will replace humans in more and more fields

robots are superior to humans because they can do much work that humans can't do

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【判断题】PLC 的数据单元也叫软继电器。

正确

错误

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【多选题】许可E-mail营销的主题设计应该遵循原则有( )。

要体现品牌或产品信息

要体现出发信人信息中已经包含的内容

尽量简单

要体现内容的精华

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【判断题】You can project the main points based on the specific purpose and the central idea.

正确

错误

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【单选题】What is the central idea of this speech?

The right technology can make the storyteller of fingerprints talk about truth.

The fingerprints can help identify criminals.

The cutting-edge mass spectrometry imaging technology carries the imaging analysis of the moleculars of fignerprints that can help the police identify the criminals.

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The framework helps organizations outsource information systems

The framework helps organizations develop business strategy for the near future

The framework reveals differences between IT and business

The framework shows several ways through which IT can be integrated with business strategy and objective

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【单选题】Which of the following is CORRECT about formulating a well-worded central idea?

The central idea can be expressed in sentence fragments or phrases.

The central idea can be in the form of a question.

The figurative language will increase the vividness and expressiveness of the central idea.

Being vague or overly general will make the central idea unclear and ambiguous.

查看完整题目与答案