题目内容
Priscilla Ouchida’s "energy efficient" house turned out to be a horrible dream. When she and her engineer husband married a few years ago, they built a $100,000, three-bedroom home in California. Tightly sealed to prevent air leaks, the house was equipped with small double paned (双层玻璃的) windows and several other energy saving features. Problems began as soon as the couple moved in, however. Priscilla’s eyes burned. Her throat was constantly dry. She suffered from headaches and could hardly sleep. It was as though she had suddenly developed a strange illness. Experts finally traced the cause of her illness. The level of formaldehyde (甲醛) gas in her kitchen was twice the maximum allowed by federal standards for chemical workers. The source of the gas Her new kitchen cabinets and wall to wall carpeting. The Ouchidas are victims of indoor air pollution, which is not given sufficient attention partly because of the nation’s drive to save energy. The problem itself isn’t new. "The indoor environment was dirty long before energy conservation came along. " says Moschandreas, a pollution scientist at Geomet Technologies in Maryland. "Energy conservation has tended to accentuate the situation in some cases. " The problem appears to be more troublesome in newly constructed homes rather than old ones. Back in the days when energy was cheap, home builders didn’t worry much about unsealed cracks. Because of such leaks, the air in an average home was replaced by fresh outdoor air about once an hour. As a result, the pollutants generated in most households seldom built up to dangerous levels. The word "accentuate" ( Line 4, Par
查看答案
搜索结果不匹配？点我反馈
更多问题
甲、乙、丙三个公司均为股份有限公司、增值税一般纳税企业，适用增值税税率为17%，所得税税率为33%。有关资料如下：(1)2000年11月30日，甲公司拥有丙公司3000000股普通股(占丙公司有表决权股份的 30%，为第一大股东，丙公司普通股的每股面值为1元)。当日，该项长期股权投资的账面余额为3900000元，公允价值为4400000元，未计提减值准备。(2)2000年12月1日，甲公司与乙公司达成资产置换协议，以拥有的对丙公司的长期股权投资换入乙公司生产的S型成套设备(需要安装)，并向乙公司以银行存款支付补价600000元。乙公司生产的S型成套设备的实际成本为4500000元，公允价值及增值税计税价格均为 5000000元。假设整个交易过程中未发生其他相关税费。(3)甲公司换入S型成套设备后即交付安装，安装过程中，发生安装工人工资费用200000元，领用工程物资实际成本183000元，领用生产用原材料实际成本100000元。2001年1月 10日安装完工并投入生产车间使用。S型成套设备采用直线法计提折旧(与税法规定相同)，预计净残值率为4%(与税法规定相同)，会计核算上按5年计提折旧，税法规定按8年计提折旧。(4)丙公司2000年1月1日股东权益有关账户的余额为：“股本”科目贷方余额为 10000000元，“资本公积”科目贷方余额为1000000元“盈余公积”科目贷方余额为800000元，“利润分配——未分配利润”科目贷方余额为200000元。2000年12月5日，丙公司接受外商投资企业捐赠的不需要安装设备一台，随即交付使用，确定的价值为500000元(含增值税)，接受捐赠时未发生其他相关税费。丙公司2000年累计实现净利润3000000元，其中12月份实现净利润300000元。2001年2月3日丙公司董事会作出如下决议：按2000年度实现净利润的10%提取法定盈余公积，5%提取法定公益金，向投资者分配现金股利200000元。丙公司2000年的年报于3月15日批准对外报出。(5)乙公司取得丙公司30%的股权后，成为第一大股东，2000年未进行股权投资差额的摊，销(摊销期限为10年)。(6)甲公司2001年度实现的利润总额为6000000元。该公司采用债务法核算所得税，由于时间性差异产生的递延税款预计均可以转回。在计算2001年度应缴所得税时发现，本年度取得投资收益525000元中包括两项：国库券利息收入 100000元；因对丁公司长期股权投资，按丁公司2001年度实现净利润采用权益法确认的投资收益为425000元(丁公司2001年度未进行利润分配，丁公司适用的所得税率为15%)。甲公司2001年核定的计税工资为3000000元，实际发放工资为3095000元。无其他纳税调整事项。根据上述资料，回答下列各题： 乙公司2000年12月31日“长期股权投资——丙公司（投资成本）”明细账户的借方余额为（）元。
Priscilla Ouchida’s "energy efficient" house turned out to be a horrible dream. When she and her engineer husband married a few years ago, they built a $100,000, three-bedroom home in California. Tightly sealed to prevent air leaks, the house was equipped with small double paned (双层玻璃的) windows and several other energy saving features. Problems began as soon as the couple moved in, however. Priscilla’s eyes burned. Her throat was constantly dry. She suffered from headaches and could hardly sleep. It was as though she had suddenly developed a strange illness. Experts finally traced the cause of her illness. The level of formaldehyde (甲醛) gas in her kitchen was twice the maximum allowed by federal standards for chemical workers. The source of the gas Her new kitchen cabinets and wall to wall carpeting. The Ouchidas are victims of indoor air pollution, which is not given sufficient attention partly because of the nation’s drive to save energy. The problem itself isn’t new. "The indoor environment was dirty long before energy conservation came along. " says Moschandreas, a pollution scientist at Geomet Technologies in Maryland. "Energy conservation has tended to accentuate the situation in some cases. " The problem appears to be more troublesome in newly constructed homes rather than old ones. Back in the days when energy was cheap, home builders didn’t worry much about unsealed cracks. Because of such leaks, the air in an average home was replaced by fresh outdoor air about once an hour. As a result, the pollutants generated in most households seldom built up to dangerous levels. Why were cracks in old houses not a big concern
M公司目前拥有资金6 000万元，其中，长期借款2 400万元，年利率10%；普通股 3600万元，上年支付每股股利2元，预计以后各年股利增长率为5%，股票发行价格20元，目前价格也为20元。 M公司为生产A产品，急需购置一台价值为2 000万元的W型设备，该设备购入后即可投入生产使用。预计使用年限为4年，预计净残值率为1%。按年限平均法计提折旧。 经测算，A产品的单位变动成本(包括销售税金)为600元，边际贡献率为40%，固定成本总额为1 250万元，A产品投产后每年可实现销售量4万件。 为购置该设备，M公司计划再筹集资金2 000万元，有两种筹资方案： 方案甲：增加长期借款2000万元，借款利率为12%，筹资后股价下降到18元，不考虑筹资费用，其他条件不变。 方案乙：增发普通股80万股，普通股市价上升到每股25元，其他条件不变。 已知当年限为4年、年利率为10%时，1元的复利现值系数和终值系数分别为0.683和 1.464，1元的年金现值系数和终值系数分别为3.17和4.641。企业所得税税率为25%。 根据上述资料，回答下列各题： 若资金成本为10%，则M公司购置W型设备这一投资项目的净现值为（）万元。
Priscilla Ouchida’s "energy efficient" house turned out to be a horrible dream. When she and her engineer husband married a few years ago, they built a $100,000, three-bedroom home in California. Tightly sealed to prevent air leaks, the house was equipped with small double paned (双层玻璃的) windows and several other energy saving features. Problems began as soon as the couple moved in, however. Priscilla’s eyes burned. Her throat was constantly dry. She suffered from headaches and could hardly sleep. It was as though she had suddenly developed a strange illness. Experts finally traced the cause of her illness. The level of formaldehyde (甲醛) gas in her kitchen was twice the maximum allowed by federal standards for chemical workers. The source of the gas Her new kitchen cabinets and wall to wall carpeting. The Ouchidas are victims of indoor air pollution, which is not given sufficient attention partly because of the nation’s drive to save energy. The problem itself isn’t new. "The indoor environment was dirty long before energy conservation came along. " says Moschandreas, a pollution scientist at Geomet Technologies in Maryland. "Energy conservation has tended to accentuate the situation in some cases. " The problem appears to be more troublesome in newly constructed homes rather than old ones. Back in the days when energy was cheap, home builders didn’t worry much about unsealed cracks. Because of such leaks, the air in an average home was replaced by fresh outdoor air about once an hour. As a result, the pollutants generated in most households seldom built up to dangerous levels. This passage is most probably taken from an article entitled "______".
微信支付 
支付宝支付