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关于同一控制下的企业合并，下列说法中正确的是( )。
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Students must apply for a place before attending any class. Applications(申请), either by post or in person, are dealt with strictly in the order they are received at the Adult Education Office. You can apply: By Post—use the card provided with the exact fee. You will be accepted for the course unless it is full, in which case we will inform you. An acknowledgement(承认) will not be made nor a receipt(收据) sent unless you provide a stamped addressed envelope. Receipts will normally be given out at the first class. In Person—call at the Adult Education Office (ground floor, C Block) between approximately 9:00 a.m. and 3:30 p.m. (2:30 p.m. on Friday), or at the College Reception Desk (at the main entrance) at the other times (in the evenings until about 7:30 p.m.—not Fridays). Students should note that popular classes may be full well before the course is to start, so that early application is strongly advised to avoid disappointment. For the Autumn Term, applications will be accepted by post (preferably) or in person from 1st August, For the Spring Term, applications will be accepted from 1st December. For the Summer Term, applications will be accepted from 1st April The word "they" (Line 2, Par
患者男性，35岁，因外伤导致尿失禁，现遵医嘱为该患者进行留置导尿。 为避免泌尿系感染和尿盐沉积阻塞尿管，病情许可下，患者每日应摄取足够液体使尿量维持在
200×年×月×日，某镇煤矿发生瓦斯爆炸事故，事故死亡29人。 该煤矿上年产量3万吨，税利60万元，企业上年平均职工人数是105人，企业上年工作日数是300天，这次事故因人身伤亡所支出的费用是640万元，善后处理费用是130万元，财产损失价值达280万元，停产、减产损失价值20万元，资源损失价值30万元。 根据以上情形回答下列问题，1～5题为单选题，只有一个正确的答案，6～8题为多选题，有两个或两个以上的正确答案。 这起事故的工作损失价值是( )万元。
甲公司为增值税一般纳税人，增值税税率为17%。2010年发生固定资产业务如下： (1)2010年1月20日，企业生产车间购入一台不需安装的A设备，取得的增值税专用发票上注明的设备价款为600万元，增值税为102万元，另发生运输费10万元，保险费10.7万元，上述款项均以银行存款支付，并取得增值税专用发票，运输费的7%可作为进项税额抵扣。 (2)A设备经过调试后，于2010年1月22日投入使用，预计使用5年，净残值为20万元，决定采用年数总和法计提折旧。 要求：根据上述资料，不考虑其他因素，回答下列问5题。 A设备的入账价值为( )万元。
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