问题 单项选择题

甲企业欠乙企业贷款500000元,到期日为20×7年12月1日。甲企业发生财务困难,经与乙企业协商,乙企业同意甲企业以公允价值为460000元的设备抵偿债务,该设备在甲企业的账面原价为450000元,已提折旧为30000元,并计提有减值准备 10000元。假设甲企业用设备抵偿债务免交增值税。乙企业对甲企业所欠货款已经提取坏账准备15000元。甲企业于20×7年12月20日将设备运抵乙企业,并办理有关债务解除手续。

甲企业因此项债务重组引起的营业外收入的增加额为( )元。

A.40000

B.50000

C.80000

D.90000

答案

参考答案:D

阅读理解

阅读理解.

     Lucy's mother is a pretty woman. She likes new clothes, and she buys many new clothes.

They are different.

     Every Saturday she goes shopping with her friends. Sometimes she buys clothes, and

sometimes she helps her friends to buy clothes. She likes shopping very much and she enjoys

helping others on buying things. She always wears beautiful clothes when she goes out. Her

friends say she is very rich because she has so many beautiful clothes. But that's not true.

    One day she and her husband are at home. She says to her husband, "dear, look at the old

clothes I have to wear! How ugly they are! If someone comes to visit our family, they may thind

I must be a cook."

     "A cook?" her husband says, "do they think you are a cook? And you always buy so many

new clothes! Aren't they nice? I think the visitors must change their mind if they are at our home

and have dinner."     

1.Lucy's mother has many     clothes.

A. new      

B. old      

C. same      

D. ugly

2.Where does the dialogue happen?

A. In a shop      

B. At home    

C. In the kitchen 

D. The story doesn't tell us

3.Lucy's mother doesn't like       .

A new clothes    

B. different clothes    

C. her husband    

D. cooking

4.Which of the following is not wrong?

A. Lucy's mother always goes shopping with her husband at the weekend.

B. Lucy's mother sometimes helps her friends with their shopping. 

C. Lucy's father likes his mother to buy a lot of new clothes.

D. Lucy's mother likes cooking at home.

5.From the story we know Lucy's mother        .

A. in good at cooking        

B. is very rich to buy many new clothes

C. isn't a good cook.          

D. has some ugly clothes.

单项选择题