甲公司为增值税一般纳税人,适用的增值税税率为17%.2011年1月甲公司董事会决定将本公司外购的10套商品房低价出售给公司管理人员.所出售的商品房实际买价为每套100万元,公司向员工的出售价格为每套80万元,但要求相关员工购得房屋后需为公司服务10年.不考虑其他相关税费,甲公司在2011年因该项业务应计入管理费用的金额为（）.
【考点】流动负债【答案】A【难易程度】★★【解析】2011年应计入管理费用的金额=(100—80)×10/10=20(万元)
PassageFourQuestions17to21arebasedonthefollowingpassage.DialogueisparticularlyeffectiveinteachingidiomaticEnglish.Weusethefollowingexercisewithstudentsatalllevels.Wepairupstudentsforthefirststageofwritingdialoguesandaskthemto"createascene."Theyhaveafewdaystothinkabouttheirsceneandtomeetwiththeirpartneroutofclass.Aftertheperiodofpreparation,thepairssitdownandworkouttheirdialoguealongwithitsscene.Theyusuallyprepareseveraldialogueswithsimilarcontentandthenhandinthebestonetotheteacher.Theteacherthenmeetsthepairstoexchangeideas,focusingonidiomaticlanguageuse.Thestudentsrevise(修改)untiltheirdialogueshaveanAmericanring.Asecondexerciseasksthestudentpairsto"produce"theirscenes,assigningtheirclassmembersascharactersandperhapsputtingtogethersomesimpleprops(道具).Sometimesoneclasswillpresentitsscenestoanotherclass.Weliketovideotapetheseproductionsforuseasteachingtools.Ingeneral,wehavefoundthatwritingdialoguebeforemovingintothespeakingstagehasmanyadvantagesandprovidesfeedback(反馈)fromtheteacherduringtheprocessofcreatingthescene.17.Theauthor,anEnglishteacher,askshisstudentstowritedialoguessothathisstudentscanbebetter__________.
PassageFourQuestions17to21arebasedonthefollowingpassage.DialogueisparticularlyeffectiveinteachingidiomaticEnglish.Weusethefollowingexercisewithstudentsatalllevels.Wepairupstudentsforthefirststageofwritingdialoguesandaskthemto"createascene."Theyhaveafewdaystothinkabouttheirsceneandtomeetwiththeirpartneroutofclass.Aftertheperiodofpreparation,thepairssitdownandworkouttheirdialoguealongwithitsscene.Theyusuallyprepareseveraldialogueswithsimilarcontentandthenhandinthebestonetotheteacher.Theteacherthenmeetsthepairstoexchangeideas,focusingonidiomaticlanguageuse.Thestudentsrevise(修改)untiltheirdialogueshaveanAmericanring.Asecondexerciseasksthestudentpairsto"produce"theirscenes,assigningtheirclassmembersascharactersandperhapsputtingtogethersomesimpleprops(道具).Sometimesoneclasswillpresentitsscenestoanotherclass.Weliketovideotapetheseproductionsforuseasteachingtools.Ingeneral,wehavefoundthatwritingdialoguebeforemovingintothespeakingstagehasmanyadvantagesandprovidesfeedback(反馈)fromtheteacherduringtheprocessofcreatingthescene.17.Theauthor,anEnglishteacher,askshisstudentstowritedialoguessothathisstudentscanbebetter__________.