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【单选题】
甲、乙公司均系增值税一般纳税人,甲公司以一项专利权换入乙公司的一批库存商品并作为存货管理。换出专利权的账面原价为300000元,累计摊销60000元,营业税12000元;换入库存商品可抵扣的增值税税额为34000元,以银行存款单独收付。假设该项交易不具有商业实质且不考虑其他相关税费。则甲公司换入存货的入账价值是( )。
A.
206000元
B.
194000元
C.
240000元
D.
228000元
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举一反三
【多选题】Which of the following involve direct reporting of speech? (Choose more than one)
A.
She said, ‘I have done my share, but you –’
B.
‘Jane! –Jane,’ was all he said.
C.
She said that she lived alone.
D.
‘I’m not yet ready,’ he replied, and put down the telephone.
【判断题】模板上留有预留洞时,应在安装后将洞口覆盖。()
A.
正确
B.
错误
【多选题】839进行模板支撑和拆卸时的悬空作业必须遵守的规定有( )。
A.
严禁在连接件和支撑上攀登上下
B.
严禁在上下同一垂直面上装、拆模板
C.
支设高度在3米以下的柱模板、四周应设斜撑,并应设立操作平台
D.
模板上留有预留洞时,应在安装后将洞口覆盖
E.
拆模的高处作业,应配置登高用具或搭设支架
【多选题】Which of the following sentences involve passive voice? (Choose more than one)
A.
Many novels were written by Charles Dickens.
B.
Shall I open the door for you?
C.
The tennis tournament was rained off.
D.
I’ll help you with your homework.
【单选题】下列选项中不属于工程分析中常用物料衡算的是( )。
A.
总物料衡算
B.
有毒有害物料衡算
C.
有毒有害元素物料衡算
D.
水衡算
【单选题】which one doesn't involve in Speech Communication Process
A.
Name
B.
Speaker
C.
Message
D.
Smile
【多选题】Which one(s) of the following works involve(s) the place Langham?
A.
The Sign of the Four
B.
"A Scandal in Bohemia"
C.
Wuthering Heights
D.
Lord of the Rings
【多选题】进行模板支撑和拆卸时的悬空作业,下列()规定是正确的?
A.
严禁在连接件和支撑上攀登上下
B.
严禁在上下同一垂直面上装、拆模板
C.
支设临空构筑物模板时,应搭设支架或脚手架
D.
模板上留有预留洞时,应在安装后将洞口覆盖
E.
拆模的高处作业,应配置登高用具或搭设支架
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