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【单选题】
新华公司与大海公司均为增值税一般纳税人,适用的增值税税率均为17%,新华公司于2014年12月以一项非专利技术换入大海公司的一批原材料。交换日大海公司用于交换的该批原材料成本为200万元,未计提存货跌价准备,公允价值为220万元(不含增值税),增值税税额为37.40万元,新华公司非专利技术的账面价值为200万元,公允价值为250万元,交换日新华公司另向大海公司支付补价7.4万元,大海公司为换入非专利技术发生相关费用1万元。该项非货币性资产交换具有商业实质。假定该非专利技术符合税法规定的免税条件,不考虑其他因素,新华公司换入原材料的入账价值为( )万元。
A.
220
B.
200
C.
250
D.
290.2
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举一反三
【单选题】The romance of the sea beckoned the old sailor.
A.
repelled
B.
promised
C.
attracted
【单选题】This brand name was inspired by the novel _________, evoking the romance of the high seas and the seafaring tradition of the early coffee traders.
A.
The Legend of Sleepy Hollow
B.
Walden
C.
The Marble Faun
D.
Moby-Dick
【多选题】What are the traditional subjects of The Romance?
A.
The legends about Arthur
B.
Charlemagne and his knights
C.
Stories of classical heroes especially Alexander
D.
The spring tide of English literature
【单选题】Compared to its 1994's edition, the current remake of "The Romance of the Three Kingdoms" features ___________.
A.
the best names from Hong Kong
B.
a spectacular cast of stars from Korea
C.
top actors in Chinese entertainment
D.
the best names from Taiwan
【单选题】The romance of the sea beckoned the old sailor.
A.
repelled
B.
promised
C.
attracted
【单选题】The romance of the sea beckoned the old sailor.
A.
repelled
B.
promised
C.
A ttracted
【简答题】What are the romance of Shakespeare?A. B. C. D.
【单选题】The story of Romance of the Three Kingdoms began with________.
A.
Cao Cao usurped the power from Han
B.
Cao Pi proclaimed himself emperor
C.
the Yellow Turbans Uprising
D.
Liu Bei made three calls at the thatched cottage of Zhuge Liang
【单选题】(句子释义)Romance is the privilege of the rich, not the profession of the unemployed.
A.
The poor should not fall in love the way the rich do.
B.
The rich can be romantic; the jobless should be practical.
C.
The rich can afford to love; the jobless must seek a living.
D.
The poor, without a job, should be wise enough not to fall in love.
【判断题】油脂的皂化值越大,油脂的质量越好。( )
A.
正确
B.
错误
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