高压阀门的管件用钢管和受压需超声波探伤和磁粉探伤。

甲股份有限公司(以下简称甲公司)为增值税一般纳税企业，适用的增值税税率为17%，不考虑除增值税以外的其他税费。甲公司对投资性房地产采用公允价值模式计量。甲公司有关房地产的相关业务资料如下：

(1)2011年12月，甲公司与乙公司签订了租赁协议，将办公大楼经营租赁给乙公司，租赁期为1年，年租金为300万元，租金于每年年末结清。办公大楼的原价为2450万元，累计折旧为160万元。租赁期开始日为2011年12月31日。该项投资性房地产的公允价值能够持续可靠取得。

(2)与该办公大楼同类的房地产在转换日的公允价值为2500万元，2012年年末的公允价值为2600万元。

(3)2013年1月1日，甲公司与乙公司达成协议，甲公司以该项办公大楼与乙公司持有的一项交易目的的股票投资和一批库存商品交换。

在交换日，该项办公楼的公允价值为2550万元;乙公司持有的交易目的的股权投资的公允价值为1100万元，乙公司用于交换的库存商品的不含税计税价格为900万元，其包含增值税的公允价值为1053万元，乙公司另支付银行存款397万元(包含补价550万元，以及增值税进项税额153万元)，假定该交换具有商业实质。甲公司将换入的股权投资作为可供出售金融资产持有，将换入的商品作为库存商品管理。

<1>、自用办公大楼转为投资性房地产是否影响收益，并说明原因;若影响，计算收益影响金额。

<2>、计算2013年1月1日发生的非货币性资产交换对损益的影响额。

下列辅料具有补脾益气，清热解毒，祛痰止咳，缓急止痛作用的是（）

A.醋

B.食盐水

C.甘草汁

D.黑豆汁

E.生姜汁

下列关于β受体阻断剂应用注意事项错误的是

A．房室传导阻滞者禁用
B．支气管哮喘患者禁用
C．久用不能突然停用
D．心绞痛患者禁用
E．心功能不全者慎用

All her life, my mother wanted busy children. It was very important that her house should remain at all times clean and tidy.
You could turn your back for a moment in my mother’s house, leave a half written letter on the dining table, a magazine open on the chair, and turn around to find that my mother had "put it back where it belonged," as she explained. My wife, on one of her first visits to my mother’s house, placed a packet of biscuits on an end table and went to the kitchen to fetch a drink. When she returned, she found the packet had been removed. Confused, she set down her drink and went back to the kitchen for more biscuits, only to return to find that her drink had disappeared. Up to then she had guessed that everyone in my family held onto their drinks so as not to make water rings on the end tables. Now she knows better.
These disappearances had a confusing effect on our family. We were all inclined to forgetfulness, and it was common for one of us, upon returning from the bathroom, to find the every sign of his work in progress had disappeared suddenly. "Do you remember what I was doing" was a question frequently asked, but rarely answered.
Now my sister has developed a secondhand love of clean windows, and my brother does the cleaning in his house, perhaps to avoid having to be the one to lift his feet. I try not to think about it too much, but I have at this later time started to dust the furniture once a week.

Which of the following is TRUE about my mother

A．She enjoyed removing others’ drinks.
B．She became more and more forgetful.
C．She preferred to do everything by herself.
D．She wanted to keep her house in good order.

某外商投资企业委托一境外公司在境外销售其位于我国境内商品房一栋，成本费用为200万元(不含佣金)，代销合同规定销售价为300万元，境外公司实际以400万元售出。外商投资企业向境外公司支付的佣金、手续费为50万元(能提供有效凭证)。该外商投资企业的应纳税所得额为( )万元。

A．150

B．160

C．50

D．200