问题 多项选择题

甲公司因无法偿还乙公司(股份有限公司)4000万元货款,于2015年8月1日与乙公司签订债务重组协议。协议规定甲公司通过增发1700万股普通股(每股面值1元)抵偿上述债务,股票发行价为2800万元。乙公司已对该应收账款计提了360万元坏账准备,并将取得的股权作为可供出售金融资产核算。甲公司在2015年11月1日已经办理完股票增发等相关的手续。不考虑其他因素,针对上述业务下列表述中正确的有()。

A.甲公司计入营业外收入的金额为1200万元

B.甲公司计入资本公积-股本溢价的金额为1100万元

C.甲公司计入股本的金额为1700万元

D.乙公司计入营业外支出的金额为1200万元

答案

参考答案:A, B, C

解析:选项D,乙公司计入营业外支出的金额=(4000-360)-2800=840(万元)。

单项选择题
阅读理解

Ⅲ 阅读(共两节,满分40分)

第—节 阅渎理解(共15小题;每小题2分,满分30分)

阅读—列短文,从每题所给的A、B、C和D项中,选出最佳选项,并在答题卡上将   该项涂黑。

How should one invest a sum of money in these clays of inflation (通货膨胀)? Left in a bank it will hardly keep its value, however high the interest rate. Only a brave man, or a very rich one, dares to buy and sell on the Stock Market. Today it seems that one of the best ways to protect your savings, and even increase your wealth is to buy beautiful objects from the past. Here I am going to offer some advice on collecting antique clocks, which I personally consider are among the most interesting of antiques.

I sometimes wonder what a being from another planet might report back about our way of life. "The planet Earth is ruled by a mysterious creature that sits or stands in a room and makes a strange ticking sound. It has a face with twelve black marks and two hands. Men can do nothing without its permission, and it fastens its young round people's wrists so that everywhere men go they are still under its control. This creature is the real master of Earth and men are its slaves."

Whether or not we are slaves of time today depends on our culture and personality, but it is believed that many years ago kings kept special slaves to tell the time. Certain men were very clever at measuring the time of clay according to the beating of their own hearts. They were made to stand in a fixed place and every hour or so would shout tire time. So it seems that the first clocks were human beings.

However, men quickly found more convenient and reliable ways of telling the time. They learned to use the shadows cast by the sun. They marked the hours on candles, used sand in hour- glasses, and invented water-clocks. Indeed, any serious student of antique should spend as much time as possible visiting palaces, stately homes and museums to see some of the finest examples of clocks from the past.

Antique clocks could be very expensive, but one of the joys of collecting clocks is that it is still possible to find quite cheap ones for your own home. After all, if you are going to be ruled by time, why not invest in air antique clock and perhaps make a future profit?

41. According to the passage, collecting antique clocks____.

A. can hardly keep the value of your savings   B. will cost much of your savings

C. may increase your wealth               D. needs your bravery

42. By quoting (引用) the remark of a being from another planet, the author intends to____.

A. suggest human beings are controlled by a clock

B. describe why clocks can rule the planet Earth

C. tell readers what clocks look like

D. compare chicks to human beings

43. Which of the following is NOT mentioned as a way to measure the time?

A. Counting the beating of one's own heart.

B. Making use of candles, sand and water.

C. Observing shadows cast by the sun.

D. Keeping slaves busy day and night.

44. The underlined phrase stately homes in paragraph 4 means

A. state-owned houses            B. houses in very good condition

C. grand houses open to the public  D. houses where statesmen meet regularly

45. The purpose of the passage is

A. to introduce the culture of antique clocks

B. to offer some advice on collecting antique clocks

C. to compare different ways to make a future profit

D. to explain convenient and reliable ways of telling time