甲公司决定以库存商品和交易性金融资产(购买B公司的股票)与乙公司交换其持有的长期股权投资和固定资产设备一台。
（1）甲公司库存商品账面余额为300万元，公允价值（计税价格）为400万元；交易性金融资产的账面余额为520万元（其中：成本为420万元，公允价值变动为100万元），公允价值为600万元。
（2）乙公司的长期股权投资的账面余额为600万元，公允价值为672万元；固定资产设备的账面原值为480万元，已计提折旧200万元，公允价值288万元（含增值税），另外乙公司向甲公司支付银行存款108万元。
（3）甲公司和乙公司换入的资产均不改变其用途。甲公司为换入长期股权投资支付相关税费8万元，为换入固定资产支付运费10万元。乙公司为换入库存商品支付保险费3万元，为换入B公司的股票支付相关税费7万元。
（4）假设两公司都没有为资产计提减值准备，整个交易过程中没有发生除增值税以外的其他相关税费，甲公司和乙公司的增值税税率均为17％。
（5）非货币性资产交换具有商业实质且公允价值能够可靠计量。
要求：
根据上述资料，不考虑其他因素，回答下列问题(计算结果保留两位小数)。
The angry woman sat in the station office. "The railway should pay me ＄12. "She said to Harry, the man who (21) the ticket. "My ticket was (22) May 22nd, and there was (23) train from Jersey that night. My daughter and I had to stay in a hotel. It cost me＄12."
Harry was worried. He remembered (24) the woman a return ticket. After he (25) the Jersey timetable for May 22nd, he knew she was right. However, had he made (26) mistake (27) what to do, he smiled at the child, "Did you have a nice holiday in Jersey" he said to her. "Yes," she answered shyly. "The seashore was (28) and I can swim (29) !"
"That’s fine," said Harry. "My little girl can’t swim a bit yet. Of course, she’s only three..."
Harry turned to the mother, "I remember your ticket, madam," he said. "30 you didn’t get on
A. on
B. at
C. in
D. for
A—Clean Bill B—Chamber of Commerce
C—Balance Sheet D—Cost, Insurance and Freight
E—Cash against documents F—Certified Public Accountant
G—Free on Board H—Free of Interest
I—in favor of J—Free on Rail
K—Foreign Exchange L—Inward Collection
M—Letter of Authorization N—Marine Insurance
O—Open Policy P—Customs duty
| Children loam almost nothing from
television, and the more they watch, the less they remember. They regard
television purely (71) entertainment, resent programs that
put (72) on them and are surprised that anybody should
(73) the medium seriously. Far from being over-excited by
programs, they are mildly (74) with the whole thing. These
are the main conclusions from a new study of children and television. The
author, Cardiac Cullingford, (75) that the modem child is
a (76) viewer. The study suggests that there is little
(77) in the later hours. All 11-year-olds have watched programs
after midnight. Apart from the obvious waste of time (78) , it seems that all this viewing has little effect. Cullingford says that children can recall few details. They can remember exactly which programs the A. influence B. influencing C. influenced D. have influenced [单选题]以下（ ）法律法规的法律效力最高。
A.A、《安全生产法》 B. B、《消防安全责任制实施办法》 C. C、《生产安全事故报告和调查处理条例》 D. D、《天津市安全生产条例》 [单项选择]胸腔闭式引流术的适应证是（）
A. 脓胸脓液黏稠需要持续排脓者 B. 中等量血胸者 C. 气胸需要持续排气者 D. 剖胸手术者 E. 以上都是 我来回答: 提交
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