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完税价格是指海关按照《海关法》和《进出口关税条例》的有关规定，凭以计算应征关税的进出口货物的价格。
听力原文：M Hi. I'm sorry I'm late. There was a traffic jam near the bridge. Cars were backed up for miles.
W That's O.K. I tried to call your mobile phone, but you must've turned it off. Our flight has been delayed by 3 hours.
M Oh, it must be because of the thunderstorm. It's pouring outside.
W Yes, but the weather should clear up by this evening, and at least now we'll have time to get something to eat. I'm hungry. Let's go get some lunch.
Why was the man late？
在(),会计等式可表示为“期末资产=期末负债+期初所有者权益+(本期收入-本期费用)”。
A公司于2012年4月5日从证券市场上购入B公司发行在外的股票200万股作为交易性金融资产，每股支付价款5元(含已宣告但尚未放的现金股利每股1元)，另支付相关费用2万元，A公司交易性金融资产取得时的入账价值为（）万元。
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