问题 单项选择题

2012年3月10日,甲公司销售一批材料给乙公司,开出的增值税专用发票上注明的销售价款为200000元,增值税销项税额为34000元,款项尚未收到。双方约定乙公司在5月1日之前支付货款,由于乙公司资金周转困难,到期不能偿付货款。2012年6月4日,甲公司与乙公司进行债务重组。

重组协议如下:甲公司同意豁免乙公司债务134000元;债务延长期间,每月按余款的2%收取利息(同时协议中列明:若乙公司从7月份起每月获利超过20万元,每月加收l%的利息),利息和本金于2012年10月4日一同偿还。假定甲公司为该项应收账款计提坏账准备4000元,整个债务重组交易没有发生相关税费。在债务重组日,甲公司应确认的债务重组损失为()元。

A.118000

B.130000

C.134000

D.122000

答案

参考答案:B

解析:甲公司应确认的债务重组损失=(200000+34000-4000)-[(200000+34000)-1340001=13000(元)。

单项选择题 A1型题
阅读理解

阅读理解

    What can a wide eyed, talking robot teach us about trust? A lot, according to Northeastern

psychology professor David DeSteno, and his colleagues, who are conducting a research to determine

how humans decide to trust strangers.

     The interdisciplinary(跨学科的)research project, funded by the National Science Foundation(NSF),

is being conducted together with Cynthia Breazeal, director of the MIT Media Lab's Personal Robots

Group, Robert Frank, an economist, and David Pizarro, a psychologist, both from Cornell.

     The researchers are examining whether gestures could affect our trustworthiness judgments. "People

tend to mimic(模仿)each other's body language, "said De Steno, "which might help them develop

intuitions(直觉)about what other people are feeling."

     This project tests their theories by having humans interact with the social robot, Nexi, in an attempt to

judge her trustworthiness. Without knowing the participants, Nexi has been programmed to make

gestures while speaking with selected participants-gestures that the team thinks could determine whether

or not she's considered trustworthy.

    During the first part of the experiment, Nexi makes small talk with them for 10 minutes, asking and

answering questions about topics such as traveling, where they're from and what they like most about

living in Boston.

    "The goal was to create a normal conversation with accompanying movements to see what the mind

would intuitively(直觉地)collect about the trustworthiness of another, "said DeSteno.

     The participants then play an economic game called "Give Some", which asks them to determine how

much money Nexi might give them at the expense of her individual profit. Meanwhile, they decide how

much, if any, they'll give to Nexi. The rules of the game allow for two distinct outcomes:higher individual

profit for one and loss for the other, or relatively smaller and equal profits for both partners.

    "Trust mightn't be determined by only one gesture, but rather a 'dance' that happens between the

strangers, which leads them to trust or not trust the other, " said DeSteno, who will continue testing their

theories by seeing if Nexi can be taught to predict the trustworthiness of human partners.

1. How many fields does the research involve?

A. Two fields.  

B. Three fields.

C. Four fields.  

D. Five fields.

2.  According to the text, the researchers focused on ________.

A. the writing communication

B. the voice communication

C. the gesturebased communication

D. the online communication

3. According to the text, the first part of the experiment is to ________.

A. create a special conversation

B. intuitively watch the trustworthiness

C. accompany the robot closely

D. play an economic game

4. The underlined word "dance" in the last paragraph means ________.

A. the gestures from each other

B. a kind of entertainment

C. a simple gesture

D. one person's gestures