题目内容

因会计与税法摊销规定的不同,使用寿命不确定的无形资产在持有期间一般会产生暂时性差异。 ( )

A. 对
B. 错

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甲公司以公允价值为140万元的固定资产换入乙公司含增值税的公允价值为160万元的商品,另向乙公司支付补价20万元。甲公司换出固定资产的账面原价为220万元,已计提折旧60万元,已计提减值准备20万元,清理过程中甲公司发生清理费用5万元。乙公司换出商品的账面余额为180万元,已计提减值准备30万元。增值税税率为17%,不考虑增值税以外的其他相关税费。假定该交换具有商业实质且公允价值能够可靠计量。甲公司换入商品的入账价值为( )万元。

A. 160
B. 165
C. 136.75
D. 155

由于持续经营,产生了当期与以前期间、以后期间的差别,出现了权责发生制和收付实现制的区别。 ( )

A. 对
B. 错

For most kinds of activities, a large group of people can accomplish more and have more fun than one person alone. For example, politicians, businessmen, workers, and (31) criminals know that they must join organizations in order to be (32) . Since there is usually strength in numbers, labor unions have a more (33) influence on wages and company policy than individual workers (34) . A person may also belong to social clubs and athletic teams (35) he or she can meet other people who are interested in the same activities. (36) you have a hobby, such as playing chess, collecting coins or stamps, or playing a musical instrument, you should join a club which has (37) meetings to talk about your activity; the other (38) will help you learn more about it. Of course, a group must be well (39) , or k might be a failure. All the members should work together on projects and choose good leaders to. (40) their activities. In this way, the organization will benefit everyone in it.

A. powerful
B. strong
C. great
D. forcing

For most kinds of activities, a large group of people can accomplish more and have more fun than one person alone. For example, politicians, businessmen, workers, and (31) criminals know that they must join organizations in order to be (32) . Since there is usually strength in numbers, labor unions have a more (33) influence on wages and company policy than individual workers (34) . A person may also belong to social clubs and athletic teams (35) he or she can meet other people who are interested in the same activities. (36) you have a hobby, such as playing chess, collecting coins or stamps, or playing a musical instrument, you should join a club which has (37) meetings to talk about your activity; the other (38) will help you learn more about it. Of course, a group must be well (39) , or k might be a failure. All the members should work together on projects and choose good leaders to. (40) their activities. In this way, the organization will benefit everyone in it.

A. Whether
B. When
C. If
D. Although

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