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当前学科：税法综合练习
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某企业海运进口一批货物，海关审定折合人民币4500万元，运费折合人民币25万元，该批货物进口关税率为5%，保险费无法确定，则应纳关税()万元。
A . 250
B . 226.93
C . 226.25
D . 260
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Literacy Volunteer Last summer I went through a training program and became a literacy volunteer （扫盲志愿者）. The training I received， though excellent， did not tell me how it was to work with a real student， however. When I began to discover what other people's lives were like because they could not read， I realized the true importance of reading. My first student Jane was a 44-year-old single mother of three. In the first lesson， I found out she walked two miles to the nearest supermarket twice a week because she didn't know which bus to take. When I told her I would get her a bus schedule， she told me it would not help because she could not read it. She said she also had difficulty once she got to the supermarket because she couldn't always remember what she needed. Since she did not know words， she could not write out a shopping list. Also， she could only recognize items by their labels. As a result， if the product had a different label， she would not recognize it as the product she wanted. As we worked together， learning how to read built Jane's self-confidence， which encouraged her to continue in her studies. She began to make rapid progress and was even able to take the bus to the supermarket. After this successful trip， she reported how self-confident she felt. At the end of the program， she began helping her youngest son， Tony， a shy first grader， with his reading. She sat with him before he went to sleep and together they would read bedtime stories. When his eyes became wide with excitement as she read pride was written all over her face， and she began to see how her own hard work in learning to read paid off. As she described this experience， I was proud of myself， too. I found that helping Jane to build her self-confidence was more rewarding than anything I had ever done before. As a literacy volunteer， I learned a great deal about teaching and helping others. In fact， I may have learned more from the experience than Jane did. When 1 began to discover what other people's lives were like because they could not read，I realized the true importance of reading.（）
甲公司为一般纳税企业。公司有关业务资料如下： (1)2005年5月11日，甲公司以银行存款购入需要安装的A生产设备。取得的增值税发票上注明：不含税价款800万元，增值税136万元，另以银行存款支付A生产设备的运杂费3万元。2005年11月。A设备安装完毕投入试运营。试生产期间发生材料费用23．4万元(含税)，工资费用22万元，以银行存款支付其他费用6万元。 (2)甲公司计提工程建设期间应计入工程成本的长期借款利息12万元，并以银行存款支付设备安装款177．6万元，2005年12月27日。A设备达到预定可使用状态。 (3)2008年12月31日，因技术进步原因，A设备出现减值迹象。经测算A设备的公允价值为547．2万元，预计处置费用为2．2万元，预计未来7年使用期间A设备未来现金流量现值为554．35万元。 (4)甲公司A设备按10年采用年数总和法计提折旧，预计固定资产净残值为80 万元。 要求： (1)编制甲公司购建和安装A设备的有关会计分录。 (2)计算A设备的入账价值，编制A设备完工交付使用的会计分录。 (3)计算2008年12月31日A设备的累计折旧额和可收回金额，编制A设备提取减值准备的会计分录。
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