问题 问答题

申华有限责任公司(以下简称申华公司)因近期发生亏损,现金流量严重不足,无力支付于20×l年12月31日到期的应付华强有限责任公司(以下简称华强公司)账款1000万元。经协商,申华公司与华强公司同意就此项债务进行重组。有关重组协议如下:(1)债务重组日为20×I年12月31日。(2)申华公司以某项固定资产抵偿债务l00万元(假定不考虑相关税费)。该固定资产的帐面原价为150万元,已提折旧为50万元.公允价值为l00万元。(3)在以上述固定资产抵偿债务的基础上,免除剩余债务的20%,其余债务延期至20×3年12月31日偿还。(4)计算申华公司如于20×2年开始盈利,则从20×2年1月1日起对延期偿还的债务,按5% 的年利率向华强公司支付利息。华强公司收到的固定资产作为固定资产核算。要求:

编制申华强公司接受申华公司以固定资产抵偿债务的会计分录。

答案

参考答案:(1)编制华强公司接受申华公司以固定资产抵偿债务的会计分录 借:固定资产 100 货:应收账款100

完形填空
完形填空 (共20小题;每小题1分,满分20分)
请认真阅读下面短文,从短文后各题所给的A、B、C、D四个选项中,选出最佳选项,并在答题卡上将该项涂黑。
We often talk about ourselves as if we have permanent genetic defects (缺陷) that can never be changed. “I’m impatient.” “I’m always behind.” “I always put things   31 !” You’ve surely heard them. Maybe you’ve used them to describe   32 .
These comments may come from stories about us that have been   33  for years—often from   34  childhood. These stories may have no   35  in fact. But they can set low expectations for us. As a child, my mother said to me, “Marshall, you have no mechanical skills, and you will never have any mechanical skills for the rest of your life.” How did these expectations  36  my development? I was never   37  to work on cars or be around   38 . When I was 18, I took the US Army’s Mechanical Aptitude Test. My scores were in the bottom for the entire nation!
Six years later,   39 , I was at California University, working on my doctor’s degree. One of my professors, Dr. Bob Tannbaum, asked me to write down things I did well and things I couldn’t do. On the positive side, I   40  down, “research, writing, analysis, and speaking.” On the   41  side, I wrote, “I have no mechanical skills.”
Bob asked me how I knew I had no mechanical skills. I explained my life   42  and told him about my   43  performance on the Army test. Bob then asked, “  44  is it that you can solve   45  mathematical problems, but you can’t solve simple mechanical problems?”
Suddenly I realized that I didn’t  46  from some sort of genetic defect. I was just living out expectations that I had chosen to  47 . At that point, it wasn’t just my family and friends who had been  48  my belief that I was mechanically hopeless. And it wasn’t just the Army test, either. I was the one who kept telling myself, “You can’t do this!” I realized that as long as I kept saying that, it was going to remain true.   49  , if we don’t treat ourselves as if we have incurable genetic defects, we can do well in almost   50  we choose.
小题1:
A.away B.offC.up D.down
小题2:
A.themB.myselfC.yourselfD.others
小题3:
A.saidB.spokenC.spreadD.repeated
小题4:
A.as long asB.as far back asC.as well asD.as much as
小题5:
A.basisB.plotC.causeD.meaning
小题6:
A.leadB.improveC.affectD.change
小题7:
A.encouraged B.demandedC.hopedD.agreed
小题8:
A.meansB.toolsC.goodsD.hammers
小题9:
A.thereforeB.somehowC.insteadD.however
小题10:
A.settledB.turnedC.tookD.got
小题11:
A.passiveB.activeC.negativeD.subjective
小题12:
A.experiencesB.tripsC.roadsD.paths
小题13:
A.unexpectedB.poorC.excellentD.average
小题14:
A.WhenB.WhatC.How D.Why
小题15:
A.complexB.advancedC.common D.primary
小题16:
A.ariseB.separateC.sufferD.come
小题17:
A.believeB.suspectC.adoptD.receive
小题18:
A.weakeningB.strengtheningC.abandoningD.accepting
小题19:
A.As a resultB.At the same timeC.In additionD.On the contrary
小题20:
A.anything B.somethingC.nothingD.all
单项选择题