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【单选题】
新华公司和公司均为增值税一般纳税人,适用的增值税税率均为17%。2014年1月20日,新华公司以一台管理用设备换入公司的一项专利权。交换日,新华公司换出设备的账面原价为800万元,已计提折旧240万元,已计提减值准备50万元,公允价值为520万元,换出该设备应缴纳的增值税税额为88.4万元,新华公司另向公司支付补价20万元。假定该交易具有商业实质,不考虑营改增等其他因素的影响,新华公司该项非货币性资产交换对当期损益的影响金额为( )万元。
A.
10
B.
30
C.
98.4
D.
108.4
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举一反三
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包括屈腕的肌
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【单选题】The cultural change in British science over the past five years means that-additional funding is now more important than ever ______ it is no longer required.
A.
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