题目内容
甲公司2009年12月31日库存配件200套，每套配件的账面成本为10万元，市场价格为8万元。该批配件可用于加工200件A产品，将每套配件加工成A产品尚需投入20万元。A产品2009年12月31日的市场价格为每件30.5万元，估计销售过程中每件将发生销售费用及相关税费1万元。该配件此前未计提存货跌价准备，甲公司2009年12月31日该配件应计提的存货跌价准备为( )万元。
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某企业为增值税一般纳税人，适用的增值税税率为17%，适用的消费税税率为10%。该企业委托其他单位(增值税一般纳税人)加工一批属于应税消费品的原材料(非金银首饰)，该批委托加工原材料收回后直接用于出售。发出材料的成本为180万元，支付的不含增值税的加工费为90万元，支付的增值税为15.3万元，受托方代收代交的消费税为30万元。该批原材料已加工完成并验收入库的成本为( )万元。
在非货币性资产交换中，如果同时换入多项资产，非货币性资产交换具有商业实质，且换入资产的公允价值能够可靠计量的，应当按照( )的比例，对换入资产的成本总额进行分配，确定各项换入资产的入账价值。
民用建筑构造一般由______、墙体、柱、楼板、______、楼梯、屋顶等部分组成。其中______这些承重部分共同组成了建筑物的结构体系，它们在建筑物中称为______。
There are many kinds of libraries in the world. And we could borrow books or get the information from it. They may be (36) , school, college and most of (37) or some others. We may call them as (38) libraries such as those in hospital, businesses, (39) , or service department and (40) . Some of these libraries are for (41) children and adult, and most of them are adults. Some are almost (42) for children and some are for adults only. Perhaps the first library that children learn to use is the home library. In small houses or (43) , the home library may be no more than a few books kept in a bookcase. (44) . Home libraries usually have books for all members of the family. (45) . These reference books may include cookbooks, bird or flower books, dictionaries, and encyclopedias. Many grade schools and high schools have libraries for pupils and teachers to use. School libraries have books and other printed materials for classroom use as well as books that students read just for fun, or because of an interest in a subject. (46) . This is called a centralized library. There may also be classroom libraries, usually small collections of books laid on a few shelves or tables in one corner of each of the classrooms.
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