题目内容
假定A公司2008年1月1日从C公司购入N型机器作为固定资产使用，该机器已收到，不需安装。购货合同约定，N型机器的总价款为2000万元，分3年支付，2008年12月31日支付1000万元，2009年12月31日支付600万元，2010年12月31日支付400万元。假定A公司3年期银行借款年利率为6%。A公司适用的所得税税率为25%。
要求：根据上述资料，不考虑其他因素，回答下列第 27～30 题。
第 27 题 2008年1月1日取得固定资产时，下列说法中正确的有（）。
查看答案
搜索结果不匹配？点我反馈
更多问题
A公司应确认对B公司的合并成本是（）万元。
根据下列文章,请回答 31～35 题。
Text 3
Fishing adds only about one percent to the global economy, but on a regional basis it can contribute extremely to human survival. Marine fisheries contribute more to the world's supply of protein than beef poultry or any other animal source.
Fishing typically does not need land ownership ,and because it remains, generally, open to all ,it is often the employer of last resort in the developing world--an occupation when there are no other choices. Worldwide ,about 200 million people rely on fishing for their livelihoods. Within Southeast Asia alone, over five million people fish full-time. In northern Chile forty percent of the population lives off the ocean. In Newfoundland most employment came from fishing or servicing that industry until the collapse of the cod fisheries in the early 1990s that left tens of thousands of people out of work.
Though debates over the conservation of natural resources are often cast as a conflict between jobs and the environment, the restoration of fish populations would in fact boost employment. Michael P.Sissenwine and Andrew A． Rosenberg of the U. S. National Marine Fisheries Service have estimated that if depleted species were allowed to rebuild to their long-term potential,their sustainable use would add about $ 8 billion to the U. S. gross domestic product--and provide about 300,000 jobs. If fish populations were restored and properly managed, about twenty million metric tons could be added to the world' s annual catch. But restoration of ecological balance, fiscal profitability (收益) and economic security will require a continual reduction in the capacity of the commercial fishing industry so that wild populations can recover.
The necessary reductions in fishing workforce need not come at the expense of jobs. Governments could increase employment and reduce the pressure on fish populations by guiding subsidies away from highly mechanised ships. For each $1,000,000 of investment,industrial-scale fishing operations require only one to five people, while small-scale fisheries would employ between 60 and3,000. Industrial fishing itself threatens tens of millions of fishermen working on a small scale by depleting the fish on which they depend for subsistence.
第 31 题 The animal source which provides the most protein for human being is__________
Leaning hack with your hands behind your head in deep thought while a person is talking_________.
A．butB．whileC．howeverD．yet
微信支付 
支付宝支付