第23题: [单项选择]What will the woman do A. Going shopping with the man. B. Going shopping after finishing her homework. C. Doing her homework at home. 参考答案:C 答案解析:[听力原文] M: I am going to go shopping. Would you like to go with me W: I’d rather do my homewor
第25题: [单项选择]甲公司以一辆汽车换取乙公司一辆小型卡车,甲公司汽车的账面价值为19万元,公允价值为16万元,乙公司小型卡车账面价值为25万元,公允价值为20万元,甲公司支付了4万元现金,不考虑相关税费。经分析该交换具有商业实质。则甲公司换入小型卡车的成本为( )万元。 A. 20 B. 23 C. 25 D. 21 参考答案:A 答案解析:[解析] 甲公司应以换出资产的公允价值16万元加上支付的补价4万元作为换入资产的成本,与换出资产账面价值及支付现金的差额作为营业外支出。