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【多选题】
甲乙公司均系增值税一般纳税人,适用的增值税税率均为17%,甲公司以一批产品换取乙公司闲置未用的设备。产品的成本为350万元,公允价值为400万元,设备的原价为420万元,已折旧70万元(不考虑与固定资产相关的增值税),无法取得其公允价值。乙公司需支付补价给甲公司60万元,另承担换入产品的运费5万元。假设该交换不具有商业实质,则下列表述中正确的有( )A.
乙公司应确认固定资产的处置损失15万元
B.
乙公司换入产品的入账价值为347万元
C.
甲公司应确认非货币性资产交换收益10万元
D.
甲公司换入设备的入账价值为358万元
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【单选题】Since the auto is the main source of travel in America and distances between major cities are far, a common way of getting around the country is by hitchhiking. Although it is not illegal, law enforce...
A.
It is a good way for children.
B.
It is illegal in America.
C.
It may involve dangers.
D.
It must be totally stopped,
【单选题】Tests Show Women Suited for Space Travel Between 1977 and 1981, three groups of American women, numbering 27 in all, between the age of 35 and 65, were given month-long tests for space travel purposes...
A.
At the end of ten years, they had to spend a further twenty days absolutely confined to bed.
B.
They were volunteers and were paid barely above the minimum wage.
C.
These tests were conducted to determine how they would respond to conditions resembling those abroad the space shuttle.
D.
They need less food and less oxygen and they stand up to radiation better.
E.
Some of them were over 65.
F.
When they were finally allowed up, the more physical active women were specially subject to pains due to a slight calcium (钙)loss.
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