问题 单项选择题

2006年12月31日,甲公司将某产品以176万元的价格出售给乙公司,款项已收存银行。该产品成本为140万元,未计提减值准备;2007年1月1日,甲公司与乙公司签订了一份经营租赁合同,将该产品租回用于企业管理部门;租赁期开始日为2007年1月1日,租期为3年;租金总额为48万元,每月末支付。假定不考虑税费及其他相关因素,上述业务对甲公司2007年度利润总额的影响为( )万元。

A.-44

B.-16

C.-4

D.20

答案

参考答案:C

解析: 递延金额=176-140=36(万元);对甲公司2007年度利润总额的影响=36÷3-48÷3=-4(万元)。

阅读理解

阅读理解。

    Michelle Kan is a famous American figure skater (花样滑冰运动员). Many young people

like her a lot. She is half-Chinese and was born on July 7, 1980. Her hometown is in

Guangdong, China. Her father went to America from China in the 1970s. Her mother is an

American. Michelle is the youngest of their three children. She has a brother and a sister.

They also like figure skating.

    Michelle has won seven National Championships (全国锦标赛) of America and has won eight

medals at the World Championships. She has also won two Olympic medals. She got the second

place in 1998 and the third in 2002. When she talks about' her success, she says, "My

parents taught me to work hard. If you do, your dreams may come true." She also says, "What

you give is what you get back." In the future, the popular skater wants to be the Michael

Jordan (the best basketball player of the world) of her sport.

1. There are _____ people In Kwan's family. [ ]

A. 3

B. 4

C. 5

D. 6

2. She's a half-Chinese because _____.[ ]

A. her mum is Chinese and her dad is American

B. her dad is Chinese and her mum is American

C. both of her parents are Chinese except her

D. her hometown is in China.

3. In the 2002 Olympic Games Michelle Kwan skated _____ than she did in the 1998 Olympics. [ ]

A. worse

B. better

C. bad

D. good

4. The secret (秘密) of Kwan's success is _____. [ ]

A. to work hard

B. to give less

C. to get more

D. to learn

5. The last sentence in the passage means Kwan wants to _____. [ ]

A. play basketball instead of skating

B. learn basketball from Jordan

C. be the best figure skater

D. become the second Jordan

多项选择题