单项选择题

甲乙公司均为增值税一般纳税人，适用的增值税税率均为17%。20×5年5月1日，甲公司以一项无形资产换入乙公司的一批产品和一项生产设备。换出的无形资产的成本为800万元，已计提摊销400万元，未计提减值准备，公允价值不能可靠计量。乙公司换出的产品的成本为180万元，已计提跌价准备30万元，公允价值为200万元，换出设备的账面原值为400万元，已计提累计折旧100万元，计提减值准备50万元，公允价值为300万元。甲公司将换入的设备作为固定资产核算，交换中的增值税通过银行存款支付。假定该项交换具有商业实质，则甲公司应确认的换入产品和固定资产的入账价值分别为（　）。

A、200万元；300万元
B、150万元；250万元
C、160万元；240万元
D、234万元；351万元

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多项选择题

速动比率大于1，有可能说明 A.
流动负债有较多的速动资产作保证 B.
企业有足够的能力偿还流动负债 C.
企业将依赖出售存货或举债来偿债 D.
企业拥有较多现金

单项选择题

The Origin of Agriculture
How did it come about that farming developed independently in a number of world centers (the southeast Asian mainland, Southwest Asia, Central America, lowland and highland South America, and equatorial Africa) at more or less the same time? Agriculture developed slowly among populations that had an extensive knowledge of plants and animals. Changing from hunting and gathering to agriculture had no immediate advantages. To start with, it forced the population to abandon the nomad’s life and become sedentary, to develop methods of storage and, often, systems of irrigation. While hunter-gatherers always had the option of moving elsewhere when the resources were exhausted, this became more difficult with farming. Furthermore, as the archaeological record shows, the state of health of agriculturalists was worse than that of their contemporary hunter-gatherers.
Traditionally, it was believed that the transition to agriculture was the result of a worldwide population crisis. It was argued that once hunter-gathers had occupied the whole world, the population started to grow everywhere and food became scarce; agriculture would have been a solution to this problem. We know, however, that contemporary hunter-gatherer societies control their population in a variety of ways. The idea of a world population crisis is therefore unlikely, although population pressure might have arisen in some areas.
Climatic changes at the end of the glacial period 13, 000 years ago have been proposed to account for the emergence of farming. The temperature increased dramatically in a short period of time (years rather than centuries), allowing for a growth of the hunting-gathering population due to the abundance of resources. There were, however, fluctuations in the climatic conditions, with the consequences that wet conditions were followed by dry ones, so that the availability of plants and animals oscillated brusquely.
It would appear that the instability of the climatic conditions led populations that had originally been nomadic to settle down and develop a sedentary style of life, which led in turn to population growth and to the need to increase the amount of food available. Farming originated in these conditions. Later on, it became very difficult to change because of the significant expansion of these populations. It could be argued, however, that these conditions are not sufficient to explain the origins of agriculture. Earth had experienced previous periods of climatic change, and yet agriculture had not been developed.

A. Ture.

B. False.