题目内容
甲公司为增值税一般纳税人，适用的增值税率为17%。该公司发生如下经济业务：(1)甲公司为建造一生产线于2013年12月1日专门从银行借入1000万元，借款期限为2年，年利率为5%，利息每年支付，假定利息资本化金额按年计算，每年按360天计算。2014年1月1日，购入设备一台，不含税价款702万元，以银行存款支付，同时支付运费18万元，设备已投入安装。3月1日以银行存款支付设备安装工程款120万元。7月1日甲公司又向银行专门借入400万元，借款期限为2年，年利率为8%，利息每年支付；当日用银行存款支付安装公司工程款320万元。12月1日，用银行存款支付工程款340万元。2014年12月31日，设备全部安装完工，并交付使用。2014年闲置的专门借款利息收入为11万元。(2)2013年12月31日，甲公司与A该公司签订了一份融资租赁合同。合同规定起租日为2013年12月31日，租赁期自2013年12月31日至2016年12月31日共3年，甲公司每年年末支付租金500万元。租赁合同规定的利率为6%(年利率)，当日该生产线的公允价值为1400万元，生产线于租赁期满时交还A公司。甲公司租入后按直线法计提折旧，并按实际利率法分摊未确认融资费用，预计净残值为零。[已知(P/A，6%，3)=2.673]要求： 2014年年末甲公司购建设备的账面价值为（）万元。
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某公司于2013年1月1日对外发行3年期、面值总额为1000万元的公司债券，债券票面年利率为7%，分期付息，到期一次还本，实际收到发行价款1054.47万元。该公司采用实际利率法摊销债券溢折价，不考虑其他相关税费，经计算确定其实际利率为5%。2013年12月31日，该公司该项应付债券的“利息调整”明细科目额为________万元。
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Business institutions have more prestige in American society than any other kind of organization, including the government. Most Americans believe, for example, that businesses are more efficient and better-run than the federal government. Why do business institutions possess this great prestige One reason is that Americans view business as being more firmly based on the ideal of competition than other institutions in society. Since competition is seen as the major source of progress and prosperity by most Americans, competitive business institutions are respected. Competition is not only good in itself; it is the means by which other basic American values such as individual freedom, equality of opportunity, and hard work are protected. Competition protects the freedom of the individual by ensuring that there is no monopoly power. In contrast to one, all-powerful government, many businesses compete against each other for profits. Theoretically, if one business tries to take unfair advantage of its customers, it wilt lose to a competing business that treats its customers more fairly. Where businesses compete for the customers’ dollar, they cannot afford to give them inferior products or poor services. Competition in business is also believed to strengthen the ideal of equality of opportunity. Americans compare business competition to a race open to all, where success and status go to the swiftest person, regardless of social class background. Business competition is also seen by most Americans as encouraging hard work. If two business people are competing against each other, the one who works harder is likely to win. The one who spends less time and effort is likely to lose. Because business people must continually compete against each other, they must develop the habit of hard work in order not to fail. Americans are aware that business institutions often do not live up to the ideals of competition and the support of freedom, equality of opportunity, and hard work. Americans sometimes distrust the motives of business people, believing that they are capable of putting profit before product safety, or a cleaner environment. Therefore, most Americans believe businesses need some government regulation, although they may disagree on how much. Even with these flaws, however, most Americans believe that business comes closer than other institutions to carrying out competition and other basic values in daily practice. Competition among businesses can result in ______.
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