某企业2013年10月10日用一批库存商品换入一台设备,并收到对方支付的银行存款40

题型:单项选择题

问题:

某企业2013年10月10日用一批库存商品换入一台设备,并收到对方支付的银行存款40.5万元。该批库存商品的账面价值为120万元,公允价值为150万元,适用的增值税税率为17%;换入设备的原账面价值为160万元,公允价值为135万元,不考虑与设备相关的增值税,双方交易具有商业实质。该企业因该项非货币性资产交换影响损益的金额为()。

A.140万元

B.150万元

C.120万元

D.30万元

考点:注册会计师第十四章非货币性资产交换第十四章非货币性资产交换题库
题型:单项选择题

“Who needs a shopping mall if you have Taobao(淘宝)? I am aTaobaoer, ” says Wangfang, 28,a writer in Beijing. Taobao, China’s largest online shopping site She spends half of her salary(薪水) on Ta, has become an important part of Wangfang’s life. obao.

A growing number of Chinese Internet user like Wang have found the pleasure of online shopping. Most online shoppers are students or young workers. People can find almost everything they need online, from clothes to books, from candy to DVD players. And clothing and home-use products are the most popular goods bought online.

The biggest attration for buyers is the low price of online goods. Buyers can also check the information easily. They can compare the prices of the same kind of goods from different sellers, and choose the cheapest one. When someone asks her about the safety of online shopping, Wangfang said,“It’s very safe and easy. If you can’t receive the goods from the sellers or are not satisfied with them, the shop owner will not get the money. You can also get a refund If you give the goods back.”

小题1:What goods do people like to choose online best?

A.Clothing          B.Candy           C. Books

小题2:Buying goods online is usually      than buying them from the shopping mall.

A.faster            B.safer            C. cheaper

小题3:The underlined word “refund”means        in Chinese..C

A.补偿金          B.退款            C.欠款

小题4:From the passage we can learn       .

A.Taobao is the largest site of online shopping in the world 

B. Wangfang spends most of the money she makes online shopping

C.more and more Chinese enjoy shopping online

小题5:The passage mainly talk about_____

A. a shopping mall   B.Taobao       C. online shopping 

题型:单项选择题

因食积引起腹痛的主要表现的疼痛是()

A.冷痛拒按而喜温

B.胀痛引两胁

C.冷痛喜温喜按

D.刺痛固定不移

E.胀满疼痛,拒按

题型:单项选择题

组织中的组胺主要存在于

A.巨噬细胞

B.肥大细胞

C.粒细胞

D.红细胞

E.嗜酸细胞

题型:单项选择题

下列有关联合体共同投标的说法正确的是( )。

A.为了发挥各投标方的优势,招标人可以强制投标人组成联合体共同投标

B.由同一专业的单位组成的联合体,按照资质等级较高的单位确定资质等级

C.联合体中标的,联合体各方应当共同与招标人签订合同并承担连带责任

D.就中标项目而言,应由承包额最大的一方向招标人承担责任

题型:单项选择题

青少年如何预防近视

更多题库