问题 阅读理解

阅读理解。根据短文判断正(T)误(F)。

Dear Liu Mei,

     I have got a chance (机会) to travel to USA. I am very happy. I went to USA by plane with my

parents. This is the first time for me to go abroad (出国). So I felt exciting. In America, I have learnt

many methods (方法) to cook western food such as smoothie or milk shake. And also learned a lot

about American holidays.

     Children in America like Halloween very much. In the evening on the 31st of October, they put on

special clothes. Sometimes they dress like witches and ghosts. sometimes they dress like kings and

queens. They go to their neighbor's house and knock at the door. The neighbor opens the door. The

children say, "Trick or treat!" The neighbor gives them  chocolate or some fruit. Sometimes people

don't give the children any food. Then the children play a trick on them. They put soap on their windows. Children like this special day. They like their large bags of sweets.

     I hope that you can come to America quickly. Then I will take you to visit many interesting places.

                                                                                                                            Yours,

                                                                                                                             Lin Lin

( )1. Halloween is a holiday for parents.                                          

( )2. Children wear special clothes in the evening on the 31st of October.          

( )3. Children can get chocolate or some fruit in the evening on the 31st of October

( )4. Sometimes children play tricks on their neighbors.                            

( )5. Children don't like this special holiday.                                    

答案

1-5    FTTTF

单项选择题

(二)甲公司和乙公司均为增值税一般纳税人,适用的增值税税率均为17%。甲公司于2009年9月30日向乙公司销售一批产品,应收乙公司的货 款为2340万元(含增值税)。乙公司同日开出一张期限为6个月,票面年利率为8%的商业承兑汇票。在票据到期日,乙公司没有按期兑付,甲公司按该应收票 据账面价值转入应收账款,并不再计提利息。2010年末,甲公司对该项应收账款计提坏账准备300万元。由于乙公司财务困难,经协商,甲公司于2011年 1月1日与乙公司签订以下债务重组协议:   (1)乙公司用一批资产抵偿甲公司部分债务,乙公司相关资产的账面价值和公允价值如下:

(2)甲公司减免上述资产抵偿债务后剩余债务的30%,其余的债务在债务重组日后满2年付清,并按年利率3%收取利息;但若乙公司2011年实现盈利,则2012年按5%收取利息,估计乙公司2011年很可能实现盈利。2011年1月2日,甲公司与乙公司办理股权划转和产权转移手续,并开具增值税专用发票。甲公司取得乙公司商品后作为库存商品核算,取得X公司 股票后作为交易性金融资产核算,取得土地使用权后作为无形资产核算并按50年平均摊销。2011年7月1日甲公司将该土地使用权转为投资性房地产并采用公 允价值模式进行后续计量,转换日该土地使用权公允价值为1000万元。假设除增值税外,不考虑其他相关税费。根据上述资料,回答下列问题:

在债务重组日,该项债务重组业务对甲公司当年利润总额的影响金额是()万元。

A.-193.50

B.-165.42

C.165.42

D.193.50

单项选择题