题目内容
每小题只有一个正确答案，请从每小题的备选答案中选出一个你认为正确的答案，涉及计算的，如有小数，保留两位小数，两位小数后四舍五入。(一)甲公司为增值税一般纳税人，适用的增值税税率为17%。2010年度，甲公司发生的有关交易或事项如下： (1) 甲公司以2009年购入的原值500万元、累计折旧100万元，市场价格为465万元的生产用机器设备向乙公司投资，取得乙公司2%的股权。甲公司取得乙公司2%股权后，对乙公司不具有控制、共同控制和重大影响。 (2) 甲公司以账面价值为200万元、市场价格为250万元的一批库存商品交付丙公司，抵偿所欠丙公司款项320万元。 (3) 甲公司领用账面价值为30万元、市场价格为32万元的一批原材料，投入在建厂房项目。 (4) 甲公司将账面价值450万元(成本为400万元、公允价值变动50万元)、市场价格为500万元的投资性房地产对外出售。 上述市场价格等于计税价格，均不含增值税。 甲公司2010年度因上述交易或事项应当确认的收入是( )。
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Perched among the highlands of western Cameroon, bordered by green mountains and cliff faces, Lake Nyos is a scene of breathtaking beauty. But the picture cannot be (36) .A detailed study reveals that the lake could release a (37) cloud of car bon dioxide, capable of wiping out entire communities around its shores. The warning, from a team of scientists, comes nearly 20 years after the lake (38) an estimated 80m cubic metres of CO2 into the atmosphere. Heavier than air, the cloud of gas rolled down, (39) hillsides and villages. Silent and invisible, it (40) the air of oxygen, killing hundreds of cattle and claiming the lives of more than 1,700 people up to 26km away. "It was one of the most mysterious (41) scientists have ever investigated" said George Kling, an ecologist at the University of Michigan. Researchers called in after the 1986 (42) discovered that the lake, which sits atop a volcano, contained record levels of carbon dioxide. Gas bubbling up from the Earth’s magma was under such (43) at the bottom of the 200-metres deep lake that it dissolved until it reached max. (44) . To prevent a recurrence, in 2001 engineers installed a pipe to suck CO2 from the bottom of the lake and release it harmlessly into the air. (45) . Dr Kling’s team recommends the urgent installation of a further four pipes in each lake at a rate of one a year. (46) .
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