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试述总量指标的作用。

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阳光公司为增值税一般纳税人。2012年3月1日,为降低采购成本,向甲公司一次购进了三套不同型号且有不同生产能力的设备X、Y、Z。阳光公司以银行存款支付货款480万元、增值税税额81.6万元、包装费4万元。X设备在安装过程中领用产成品账面成本3万元,该产成品的不含税售价为3.3万元,适用增值税税率17%,支付安装费2.5万元。假定设备X、Y和Z分别满足固定资产的定义及其确认条件,公允价值分别为192.96万元、259.8万元、83.56万元。如不考虑其他相关税费,则X设备的入账价值为________万元。

A. 179.74
B. 180.301
C. 209.116
D. 209.677

下列有关无形资产的会计处理方法中,错误的是________。

A. 非房地产开发企业取得的土地使用权通常应确认为无形资产,土地使用权用于自行开发建造厂房等地上建筑物时,土地使用权与地上建筑物分别进行摊销和提取折旧
B. 企业取得的土地使用权无沦是自用还是用于出租或增值,均应作为无形资产核算
C. 房地产开发企业取得的土地使用权用于建造对外出售的房屋建筑物,相关的土地使用权应当计入所建造的房屋建筑物成本
D. 企业外购的房屋建筑物所支付的价款无法在地上建筑物与土地使用权之间分配的,应当按照《企业会计准则第4号——固定资产》规定,作为固定资产核算

研究开发活动无法区分研究阶段和开发阶段的,当期发生的研究开发支出应在资产负债表口确认为________。

A. 无形资产
B. 管理费用
C. 研发支出
D. 营业外支出

Are women really advancing In Africa, HIV/AIDS has set them back, while in India, pregnant women (1)_____ prefer boys they abort half a million females a year. And in Britain, which saw a (2)_____ female prime minister during the 1980s, a report by the nation"s Equal Opportunities Commission says gender equality in public life is "decades away". (3)_____ about 10% of senior positions in large companies and law enforcement are held by women, while the (4)_____ for women in Parliament is so slow that equality may (5)_____ a couple centuries. In Britain, as in America, there"s a (6)_____ that discrimination plays (7)_____ of a role in women"s progress in public life as more women stay in favor of motherhood (8)_____ careers in what"s called "choice feminism". These "choices", however, are often (9)_____.by the high cost of day care or its unavailability. In Japan, (10)_____ discrimination against women still remains strong, (11)_____ a 1985 law against it. But now that nation, with its low birth rate, faces a labor (12)_____ as it ages rapidly, and the government is (13)_____ new measures to encourage mothers to return to work after childbirth. The new measures (14)_____ more work flexibility for such returning workers, (15)_____ day care, and support women entrepreneurs. The Arab world has only recently begun to recognize the untapped potential of women as leaders. Iraq"s new Constitution required every (16)_____ candidate in the recent election to be a woman and that its parliament be 25 percent female. (17)_____ the charter also gives a (18)_____ role to Islam in writing new laws. (19)_____ many measures, from politics to poverty, women still have a long way to go toward equality and (20)_____.

A. than
B. for
C. over
D. against

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