(六)甲公司为增值税一般纳税人,采用交易发生日的即期汇率折算外币业务。2×10年发生

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问题:

(六)甲公司为增值税一般纳税人,采用交易发生日的即期汇率折算外币业务。2×10年发生如下业务:
(1) 8月10日进口原材料价款共计1500万美元,交易发生日的即期汇率为1美元=7.3元人民币,另用人民币支付进口关税1867.5万元,支付进口增值税243.41万元,货款尚未支付。
(2) 8月20日收到外商作为投资而投入的设备一台,投资各方确认的价值为45万美元,交易发生日的即期汇率为1美元=7.25元人民币,另发生运杂费4.5万元人民币,进口关税11.25万元人民币,安装调试费6.75万元人民币。不考虑增值税。

该设备的入账价值为( )。

A.347.85万元

B.337.5万元

C.346万元

D.348.75万元

考点:注册会计师会计注册会计师会计
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吴某(15岁)与张某(35岁)签订了一份买卖复印机合同,由吴某将其所有的三台复印机以4000元的价格卖给张某。对该合同的分析,正确的有( )。

A.该合同为可撤销合同
B.该合同为效力待定合同
C.张某无权要求撤销该合同
D.即使张某订合同时知悉吴某尚未成年,张某也可要求撤销该合同

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下列条件中,可以判定△ABC和△A′B′C′全等的是(  )

A.BC=BA,B′C′=B′A′,∠B′=∠B′

B.∠A=∠B′,AC=B′C′,AB=B′A′

C.∠A=∠A′,AB=B′C′,AC=A′C′

D.BC=B′C′,AC=A′B′,∠B=∠C′

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女性,38岁,劳累受凉后,水肿3天,尿少(500ml/d左右),血压19.5/12.8kPa(150/98mmHg),血红蛋白8.4g/L,胆固醇7.8mmol/L(300mg%),血清蛋白30g/L,尿蛋白(++),尿RBC(+)

治疗措施()。

A.透析疗法

B.加强营养

C.激素

D.降压和控制感染

E.抗凝疗法

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While success is surely sweeter than failure, it seems failure is a far better teacher, and organizations that fail miserably often flourish (繁荣) more in the long run, according to a new study by Vinit Desai, assistant professor of management at the University of Colorado Denver Business School. Researchers have found that people missing their goals perform much better in the long run. That is because they gain more knowledge from their failures than their successes and the lessons are more likely to stay longer in their minds.

“We found that the knowledge gained from success was often fleeting while knowledge from failure stuck around for years,” said professor Desai, who led the study. “But companies often ignore failure. Managers may fire people or turn over the whole workforce while they should treat the failure as a learning opportunity.”

Prof Desai compared the flights of the space shuttle Atlantis and the Challenger. During the Atlantis flight last year, a piece of insulation (绝缘体) broke off and damaged the left solid rocket booster (助推火箭) but didn’t influence the program. There was little investigation. The Challenger was launched next and another piece of insulation broke off. This time the shuttle and its seven–person crew were destroyed. The disaster led to a major investigation resulting in 29 changes to prevent future disasters.

The difference in response in the two cases came down to this: Atlantis was considered a success and the Challenger a failure.

“Despite crowded skies, airlines are extremely reliable,” he said. “The number of failures is extremely small. And past researches have shown that older airlines, those with more experience in failure, have a lower number of accidents.”

Prof Desai doesn’t recommend finding out failure in order to learn. Instead, he advises organizations to analyze small failures to collect useful information rather than wait for major failures.

小题1: Why did experts pay little attention to the problem of Atlantis?

A.Because it worked perfectly.

B.Because the right booster was still OK.

C.Because nothing serious happened then.

D.Because fewer people died in the flight.小题2:Fewer accidents happen to older airlines in that ________.

A.their planes couldn’t fly high in the sky

B.they gained much from experience in failure

C.their planes were often checked by the experts

D.they were unpopular among passengers小题3:The passage is written mainly to ________.

A.show failure is a better teacher than success

B.explain why Challenger failed

C.introduce something about Prof Desai

D.tell managers how to achieve success小题4: Which writing strategy is NOT used in developing the passage?

A.Giving definitions.

B.Making comparisons.

C.Analyzing causes.

D.Providing different examples.

题型:单项选择题

仲景指出新旧同病时的治疗原则是什么?为什么?

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