问题 单项选择题

2007年1月10日,甲公司销售一批商品给乙公司,货款为300万元(含增值税额)。合同约定,乙公司应于2007年4月10日前支付上述货款。由于资金周转困难,乙公司到期不能偿付货款。经协商,甲公司与乙公司达成如下债务重组协议:乙公司以一批产品和一台设备偿还全部债务。乙公司用于偿债的产品成本为80万元,公允价值和计税价格均为100万元,未计提存货跌价准备;用于偿债的设备原价为150万元,已计提折旧40万元,公允价值为90万元;已计提减值准备10万元。甲公司和乙公司适用的增值税税率均为17%。甲公司已经计提坏账准备10万元。假定不考虑除增值税以外的其他相关税费,甲公司债务重组损失为( )万元。

A.100
B.10
C.93
D.83

答案

参考答案:D

解析:
借:库存商品           100
应交税费——应交增值税(进项税额) 17
固定资产   90
坏账准备 10
营业外支出——债务重组损失 83
贷:应收账款 300

阅读理解

An anxious mother watched as rescuers freed her baby from a muddy well. After being pulled from the well,the baby joyfully ran to its mom as the rescuers took a break.

It was a difficult and potentially dangerous rescue: the baby was an 8-month-old elephant, and at first its mother thought the humans were trying to harm it. The baby elephant fell into the five-foot-deep well near Kenya's Amboseli National Park. Local people had dug the well for water.

It took 30 minutes to remove the trapped elephant. While Vicki Fishlock of the Amboseli Trust for Elephants made a loud shout to frighten the mother away, two men struggled to get a rope around the baby elephant. Once the rope was in place, Fishlock used her jeep to pull the baby out.

Fishlock recognized Zombe, the mother of the trapped baby elephant,from a mark on her ear. She believes that in the end Zombe realized the humans were trying to help.

“Rescues where the elephant’s family members are around are always stressful, and I'm always happy when everyone is safe,” Fishlock said.“The reunions (团聚) always bring tears to my eyes. The depth of their love for each other is one of the things that make elephants so unusual.”

The very next day, another baby elephant fell into the same well. The 3-month-old's family had been driven away from the area by local people. Once it had been rescued, the Amboseli Trust had to send it to an elephant orphanage (孤儿院) in Nairobi, Kenya's capital city.

The rescues showed the plight of elephants across Africa. Elephants are fighting to survive, as conflicts between the animals and humans are increasing. Thousands of elephants are also being killed for their tusks. The tusks are sold in Asia, where ivory trinkets are in high demand.

The Amboseli Trust has been studying elephants and trying to help them since 1972. Fishlock said, “We hope this rescue persuades people that elephants are special and deserve to be protected and treasured.”

小题1:We can learn from the text that _____.

A.Fishlock had seen the baby elephant before

B.The mother elephant was a great help to rescuers

C.the well was dug by local people to trap elephants

D.the mother elephant was unfriendly at first to the rescuers小题2:What causes Fishlock to think that elephants are special?

A.Their trust in humans.

B.The deep love between them.

C.Their great ability to survive.

D.The good communication between them.小题3:What did the two baby elephants have in common?

A.They were both 8 months old.

B.They were both rescued by local people.

C.They were both trapped in the same well.

D.They were both reunited with their mothers.小题4:The underlined word "plight" in Paragraph 7 probably means“______”.

A.a strong personality

B.A dangerous situation

C.an annoying habit

D.a close relationship小题5:What would be the best title for the text?

A.An elephant rescue

B.The elephant, an unusual animal

C.An elephant rescue organization

D.Conflicts between humans and elephants

单项选择题