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关于事项(2)和(3),下列说法中正确的有()。

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关于资产组,下列说法中正确的是()。

A、B公司均为增值税一般纳税企业。增值税税率17%;A公司销售给B公司一批库存商品,应收账款为含税价款800万元,款项尚未收到。到期日B公司无法按合同规定偿还。债务,经双方协商,A公司同意B公司用存货抵偿该项债务,该产品公允价值为600万元(不含增值税),增值税税额为102万元,成本为500万元,假设A公司为该应收账款计提了100万元的坏账准备。则A公司冲减资产减值损失的金额是()万元。

According to Chrom test,color can strongly influence the

根据下列文章,请回答 36~40 题。
Richard:
In my opinion, smoking is only an amusement, like playing cards, reading, etc. Many years ago, when an adult handed me a cigarette and lit it for me, I felt grown up. When I am with friends and have nothing to say, we smoke, consequently we no longer feel embarrassed. Sometimes, I light a cigarette, suffering and nervousness vanishing with the smoke, I can't help saying inwardly: Hello, cigarette, my old friend, I' m coming to meet you again.
Stanton:
Many people believe smokers have the right to smoke. But they also believe that others shouldn't have to pay a price. The risk of tobacco smoke is greater than the risk of radon gas is to non-smokers. We're talking maybe 40 percent greater. And if you're talking about all the carcinogenic air pollutants that EPA regulates, it's 100 times greater.
Davis:
According to our investigation, tobacco smoke in the home and workplace could be killing 46, 000 non-smokers each year in the United States. That's 3, 000 lung cancer deaths, 11, 000 from other cancers and 32,000 heart disease deaths. That would make passive smoking the leading preventable cause of death in the United States after alcohol and smoking itself. Smoking kills 390,000 while alcohol 120,000.
James:
Passive smoking has become the principal battleground for the tobacco industry and its opponents in the 1980s, It is no longer merely a health issue, but political and environmental. Cigarette pollution is fouling the air. According to the Environmental Protection Agency's indoor air program's result, we know that the indoor environment is far more polluted than the outdoor environment. We've seen that again and again wherever we've looked all over the United States.
Winston:
Sir, another fact about smoking is that cigarettes give people a good deal of pleasure. There is considerable evidence, surprisingly little publicized, showing that smoking produces certain beneficial effects in human beings. Smoking counteracts some decrease in efficiency, and smokers improve their performance in complex situations while smoking. There is also evidence showing that nicotine can produce a tranquilizing effect during high emotional and shock situations, while on the other hand stimulating concentration in tedious situations.
Now match each of the items(61 to 65)to the appropriate statement
Note: There are two extra statements.
Statements
第 36 题 Richard

A. Passive smoking is the third preventable cause of death.
B. Smokers have the fight to smoke.
C. Smoking produces some positive effects in some complex situations.
D. Second-hand smoke is more harmful to non-smokers than those cancer-inducing air pollutants.
E. Cigarette pollution has caused outdoor environment even worse.
F. Smoking can help people get rid of nervousness.
G. Smoking is also an environmental issue.

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