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问题 单项选择题

甲公司2013年1月1日将一台自用的账面价值为1500万元的管理用设备出售给乙公司，售价为1350万元。同时签订合同，从乙公司经营租回该设备，租期5年，每年年末支付租金150万元，市场上租用同等设备的租金为每年200万元，当日此设备的公允价值为1600万元，尚可使用年限为12年，期满后归还设备。假定不考虑其他因素，则甲公司因此业务对2013年损益的影响为（）。

A.0

B.-165万元

C.-150万元

D.-180万元

答案

参考答案：D

解析：甲公司因此业务对当年损益的影响=-150-(1500-1350)／5=-180(万元)

阅读理解
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     下面是四位同学写给《Learning English》编辑Dick的求助信。在信中，四位同学分别谈了自己在学习和生活中的问题。
     A. 请将四封信与问题进行配对，并把序号A、B、C、D填入1-4  题题后相应的横线上。
A.       
Dear Editor ,
      I am a student from a junior middle school. I am good at all subjects except English. I can’t remember words well. I am especially weak in speaking and listening. What shall I do?
                                                                                                                              John
B.
Dear Editor ,
      I have a problem! I really don’t know what to say when I meet strangers . I find it hard to
talk with others because I’m afraid they might laugh at me. I am not as clever or funny as my
friends. If people start talking to me, they will realize that I am just boring. Please help me.
                                                                                                                                Lily 
 
C.
Dear Editor,
      I was getting on well with my best friends. But a few days ago, another friend of mine told me that she often said bad words about me. When I heard this, I was very angry. What should I do? Should I stop being her friend or stay with her as usual?
                                                                                                                              Betty
D.
Dear Editor,
      Recently I have much difficulty in falling asleep. When I go to bed, I feel very sleepy, but I
always think a lot and can’t fall asleep. So I always feel very tired in class and sometimes my
head hurts badly. Could you give me some advice?
                                                                                                                           Steven
1.The student finds it difficult to fall asleep.    _______
2.The student doesn’t know what to say to strangers.    _______
3.The student doesn’t know how to learn English well.   _______
4.The student doesn’t know if she should still stay with her best friend.    _______
B. 假如你是编辑Dick，请针对Steven同学的问题，给他提出一条合理性的建议。(用一句话表达)
5._______________________________________________________
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