问题 单项选择题

甲公司于2005年1月30日向乙公司购买原材料一批,2月1日开具一张出票日为2月1日,面值为234万元,票面年利率为4%,期限为6个月的商业承兑汇票一张,并于当日转交给乙公司。至7月31日,甲公司因发生财务困难无款支付。8月2日,甲公司与乙公司达成如下债务重组协议:
甲公司以其生产的S产品一批和一项无形资产抵偿所欠债务134万元。在重组日,S产品账面成本为45万元,计税价格(公允价值)为50万元,未计提减值准备;S产品适用增值税税率17%、消费税税率10%、转让无形资产适用营业税税率5%,不考虑其他税费。无形资产账面余额为50万元,公允价值为50万元,未计提减值准备。同时乙公司豁免甲公司债务本金50万元,免除所积欠的利息,将剩余债务延期至2007年12月31日偿还,并从2006年1月1日起按年利率2%计算利息,但附有一个条件:如果甲公司2006年起年实现利润总额超过100万元,则年利率上升至4%。利息于债务结清时一并支付。
(2)乙公司于4月30日对甲公司开具的商业承兑汇票计提了3个月的利息,并于5月1日持票到银行贴现,贴现期为3个月,年贴现率为4.4%;票据到期,因甲公司无款支付,银行将票据退回乙公司并从乙公司银行账户扣回了相应的款项;乙公司将该票据转入应收账款核算并不再计提利息,而且至8月2日未对该项债权计提坏账准备。
(3)乙公司将收到的甲公司的S产品作为库存商品管理(收到相应的增值税专用发票并通过税务机关的审核、认证);将收到的甲公司的无形资产作为无形资产管理,并估计其受益期为50个月。
根据上述资料,回答下列问题。

2005年末,乙公司因与甲公司债务重组而取得的无形资产的账面余额为( )万元。

A.56.050

B.56.475

C.57.390

D.57.730

答案

参考答案:B

单项选择题

Phyllis Wheatley is regarded as America’s first black poet. She was born in Senegal, Africa, about 1753 and brought to America aboard a slave ship at about the age of seven. John and Susannah Wheatley bought her for three pounds at a slave auction in Boston in 1761 to be a personal servant of Mrs. Wheatley. The family had three other slaves, and all were treated with respect. Phyllis was soon accepted as one of the family, which included being raised and educated with the Wheatley’s twin 15-year-old children, Mary and Nathaniel. At that time, most females, even from better families, could not read and write, but Mary was probably one of the best educated young women in Boston. Mary wanted to become a teacher, and in fact, it was Mary who decided to take charge of Phyllis’s education. Phyllis soon displayed her remarkable talents. At the age of twelve she was reading the Greek and Latin classics and passages from the Bible. And eventually, Mrs. Wheatley decided Phyllis should become a Christian.
At the age of thirteen Phyllis wrote her first poem. She became a Boston sensation after she wrote a poem on the death of the evangelical preacher George Whitfield in 1770. It became common practice in Boston to have" Mrs. Wheatley’s Phyllis" read poetry in polite society. Mary married in 1771, and Phyllis later moved to the country because of poor health, as a teacher and caretaker to a farmer’s three children. Mary had tried to interest publishers in Phyllis’s poems but once they heard she was a Negro they weren’t interested.
Then in 1773 Phyllis went with Nathaniel, who was now a businessman, to London. It was thought that a sea voyage might improve her health. Thirty-nine of her poems were published in London as Poems on Various Subjects, Religious and Moral. It was the first book published by a black American. In 1775 Phyllis wrote a poem extolling the accomplishments of George Washington and sent it to him. He responded by praising her talents and inviting her to visit his headquarters. After both of her benefactors died in 1777, and Mary died in 1778, Phyllis was freed as a slave. She married in 1778, moved away from Boston, and had three children. But after the unhappy marriage, she moved back to Boston, and died in poverty at the age of thirty.

Which of the following is NOT true about Phyllis in the early 1770s

A.She wrote her first poem when in her teens.

B.She married in 1771.

C.She became a teacher.

D.She was able to get her poems publishe

单项选择题