甲公司为一家制造性企业。2×17年4月1日，为降低采购成本，向乙公司一次购进了三套不同型号且有不同生产能力的设备X、Y和Z。甲公司以银行存款支付货款880000元、增值税税额153000元、包装费20000元。X设备在安装过程中领用生产用原材料账面成本20000元，支付安装费30000元。假定设备X、Y和Z分别满足固定资产的定义及其确认条件，公允价值分别为300000元、250000元、450000元。假设不考虑其他相关税费，则X设备的入账价值为（　　）元

甲公司2014年12月20日与乙公司签订商品销售合同。合同约定：甲公司应于2015年5月20日前将合同标的商品运抵乙公司并经验收，在商品运抵乙公司前灭失、毁损、价值变动等风险由甲公司承担。甲公司该项合同中所售商品为库存W商品，2014年12月30日，甲公司根据合同向乙公司开具了增值税专用发票并于当日确认了商品销售收入。W商品于2×15年5月10日发出并于5月15日运抵乙公司验收合格。对于甲公司2×14年W商品销售收入确认的恰当性判断，除考虑与会计准则规定的收入确认条件的符合性以外，还应考虑可能违背的会计基本假设是（）

动脉手术后患肢需制动1周。

物料接收及生产后直至放行前的成品质量管理状态为

PassageOneQuestions46to50arebasedonthefollowingpassage.ProfessorAshokGoelofGeorgiaTechdevelopedanartificiallyintelligentteachingassistanttohelphandletheenormousnumberofstudentquestionsintheonlineclass,Knowledge-BasedArtificialIntelligence.ThisonlinecourseisacorerequirementofGeorgiaTech'sonlineMasterofScienceinComputerScienceprogram.ProfessorGoelalreadyhadeightteachingassistants,butthatwasn'tenoughtodealwiththeoverwhelmingnumberofdailyquestionsfromstudents.Manystudentsdropoutofonlinecoursesbecauseofthelackofteachingsupport.Whenstudentsfeelisolatedorconfusedandreachoutwithquestionsthatgounanswered,theirmotivationtocontinuebeginstofade.ProfessorGoeldecidedtodosomethingtoremedythissituationandhissolutionwastocreateavirtualassistantnamedJillWatson,whichisbasedontheIBMWatsonplatform.GoelandhisteamdevelopedseveralversionsofJillWatsonbeforereleasinghertotheonlineforums.Atfirst,thevirtualassistantwasn'ttoogreat.ButGoelandhisteamsourcedtheonlinediscussionforumtofindall40,000questionsthathadeverbeenaskedsincetheclasswaslaunched.ThentheybegantofeedJillwiththequestionsandanswers.Aftersomeadjustmentsandsufficienttime,Jillwasabletoanswerthestudents’questionscorrectly97%ofthetime.Thevirtualassistantbecamesoadvancedandrealisticthatthestudentsdidn'tknowshewasacomputer.Thestudents,whowerestudyingartificialintelligence,wereinteractingwiththevirtualassistantandcouldn'ttellitapartfromarealhumanbeing.Goeldidn'tinformthemaboutJill'strueidentityuntilApril26.Thestudentswereactuallyverypositiveabouttheexperience.ThegoalofProfessorGoel'svirtualassistantnextyearistotakeoveranswering40%ofallthequestionsposedbystudentsontheonlineforum.ThenameJillWatsonwill,ofcourse,changetosomethingelsenextsemester.ProfessorGoelhasamuchrosieroutlookonthefutureofartificialintelligencethan,say,ElonMusk,StephenHawking,BillGatesorSteveWozniak.1.WhatdowelearnaboutKnowledge-BasedArtificialIntelligence?

PassageOneQuestions46to50arebasedonthefollowingpassage.ProfessorAshokGoelofGeorgiaTechdevelopedanartificiallyintelligentteachingassistanttohelphandletheenormousnumberofstudentquestionsintheonlineclass,Knowledge-BasedArtificialIntelligence.ThisonlinecourseisacorerequirementofGeorgiaTech'sonlineMasterofScienceinComputerScienceprogram.ProfessorGoelalreadyhadeightteachingassistants,butthatwasn'tenoughtodealwiththeoverwhelmingnumberofdailyquestionsfromstudents.Manystudentsdropoutofonlinecoursesbecauseofthelackofteachingsupport.Whenstudentsfeelisolatedorconfusedandreachoutwithquestionsthatgounanswered,theirmotivationtocontinuebeginstofade.ProfessorGoeldecidedtodosomethingtoremedythissituationandhissolutionwastocreateavirtualassistantnamedJillWatson,whichisbasedontheIBMWatsonplatform.GoelandhisteamdevelopedseveralversionsofJillWatsonbeforereleasinghertotheonlineforums.Atfirst,thevirtualassistantwasn'ttoogreat.ButGoelandhisteamsourcedtheonlinediscussionforumtofindall40,000questionsthathadeverbeenaskedsincetheclasswaslaunched.ThentheybegantofeedJillwiththequestionsandanswers.Aftersomeadjustmentsandsufficienttime,Jillwasabletoanswerthestudents’questionscorrectly97%ofthetime.Thevirtualassistantbecamesoadvancedandrealisticthatthestudentsdidn'tknowshewasacomputer.Thestudents,whowerestudyingartificialintelligence,wereinteractingwiththevirtualassistantandcouldn'ttellitapartfromarealhumanbeing.Goeldidn'tinformthemaboutJill'strueidentityuntilApril26.Thestudentswereactuallyverypositiveabouttheexperience.ThegoalofProfessorGoel'svirtualassistantnextyearistotakeoveranswering40%ofallthequestionsposedbystudentsontheonlineforum.ThenameJillWatsonwill,ofcourse,changetosomethingelsenextsemester.ProfessorGoelhasamuchrosieroutlookonthefutureofartificialintelligencethan,say,ElonMusk,StephenHawking,BillGatesorSteveWozniak.1. WhatdowelearnaboutKnowledge-BasedArtificialIntelligence?

10.Transpot

10.Bow

10.Lead

10.Transport

乙公司对甲公司发价的接受通知于8月5日从乙地发出，8月9日到达甲公司所在地，8月10日下午到达甲公司传达室，8月11日上午甲公司经理阅及此通知。依《国际货物买卖合同公约》，乙公司接受的生效时间是(  ) 

用石英谐振器测定PM10的原理是：PM10的质量浓度与哪项成正比？

10.肾病综合征的主要治疗措施是（）

A公司为一般纳税人，购买了一批材料，买价10万元，增值税1.3万元，运输费0.1万元，则购买此材料的采购成本为11.4万元。（）

甲公司由于购买固定资产于20×1年1月1日产生应付乙公司账款300万元，贷款偿还期限为6个月。20×1年7月1日，甲公司发生财务困难，无法偿还到期债务，经与乙公司协商进行债务重组。双方同意：以甲公司的一批存货抵偿应付乙公司债务。这批存货成本为280万元，公允价值为260万元。假定上述资产均未计提减值准备，不考虑相关税费。则乙公司应确认营业外支出()万元。