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【单选题】
天山公司用一台已使用2年的甲设备从海洋公司换入一设备,支付相关税费10000元,从海洋公司收取补价30000元。甲设备的账面原价为500000元,原预计使用年限为5年,原预计净残值为5%,并采用双倍余额递减法折旧,未减值准备;乙设备的账面原价为240000元,已提折旧30000元。两公司资产置换具有商业实质。置换时,甲、乙设备的公允价值分别为250000元和220000元。天山公司换入乙设备的入账价值为( )元。
A.
160000
B.
230000
C.
168400
D.
200000
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【单选题】根据消费税法律制度的规定,下列关于应税消费品销售额的表述中,不正确的是( )。
A.
应税消费品销售额包括向购买方收取的增值税税款
B.
纳税人自产自用应税消费品,按照纳税人生产的同类消费品的销售价格确定销售额
C.
随同从价计征应税消费品出售的包装物,无论是否单独计价,均应并入销售额
D.
对因逾期未收回的包装物不再退还的或者已收取的时间超过12个月的押金,应并入应税消费品的销售额
【单选题】下列关于应税消费品销售额的表述中,不正确的是()
A.
应税消费品销售额包括向购买方收取的增值税税款
B.
纳税人自产自用的应税消费品,按照纳税人生产的同类消费品的销售价格确定销售额
C.
随同从价计征应税消费品出售的包装物,无论是否单独计价,均应并入销售额
D.
对因逾期未收回的包装物不再退还的或者已收取的时间超过12个月的押金。应并入应税消费品的销售额
【单选题】The smart young lady likes shopping at weekends and especially likes buying trendy clothes.
A.
brightly-colored
B.
strange
C.
fashionable
D.
cheap
【单选题】The old lady likes to keep things in the house, _____ throw them away, though many are useless.
A.
more than
B.
but also
C.
other than
D.
rather than
【单选题】The old lady likes to keep things in the house, _____ throw them away, though many are useless.
A.
more than
B.
but also
C.
as if
D.
rather than
【单选题】The old lady likes all her grandchildren, and she is especially _____ the youngest one. [     ]
A.
fond of
B.
aware of
C.
curious about
D.
critical of
【单选题】The old lady likes to spend time indoors, she can comfortably watch televison and read newspapers.
A.
when
B.
that
C.
which
D.
where
【判断题】禹是“禅让”制度下产生的最后一个部落联盟首领。禹因治水而威望大增,势力范围不断扩大。禹把全国划为“九州”,并铸造象征最高权力的“九鼎”。()
A.
正确
B.
错误
【单选题】The young lady likes jeans at home.
A.
wearing
B.
putting on
C.
in
D.
dressing
【单选题】The samrt young lady likes shopping at weekends and especially likes buying trendy clothes.
A.
brightly-colored
B.
strange
C.
fashionable
D.
cheap
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