问题 单项选择题

明达公司因资金困难无法偿付华信公司的货款100万元(含增值税),双方约定执行如下债务重组条款:首先豁免5万元的债务,而后由明达公司以一批原材料抵债(按含税公允价值抵债),该原材料账面成本48万元,公允计税价格50万元,增值税税率为17%,其余款项延期三个月后偿付,如果在第三个月盈余达到50万元,则追加偿付10 万元,明达公司最终在第三个月实现了盈余47万元,则明达公司针对未实现的或有支出应贷记“资本公积”( )万元。

A.7

B.10

C.3

D.9

答案

参考答案:A

解析: 明达公司在债务重组当时作如下分录: 借:应付账款 100 营业外支出 3 贷:原材料 48 应交税金——应交增值税(销项税额) 8.5 应付账款(100-5-58.5+10) 46.5 由于明达公司在第三个月仅实现盈余47万元,所以或有支出并未发生,则会计分录如下: 借:应付账款 46.5 贷:银行存款 36.5 营业外收入 3 资本公积 7

选择题
阅读理解

You may think that sailing is a difficult sport, but it is really not hard to learn it.You do not need to be strong.But you need to be quick.And you need to understand a few basic rules about the wind.

First, you must ask yourself, “Where is the wind coming from? Is it coming from ahead or behind or from the side?” You must think about this all the time on the boat.The wind direction tells you what to do with the sail.

Let's start with the wind blowing from behind.This means the wind and the boat are going in the same direction.Then you must always keep the sail outside the boat.It should be at a 90° angle (角度) to the boat.Then it will catch the wind best.

If the wind is blowing from the side, it is blowing across the boat.In this case, you must keep the sail half way outside the boat.It should be at a 45° angle to the boat.It needs to be out far enough to catch the wind, but it shouldn't flap (摆动).It shouldn't look like a flag on a flagpole.If it is flapping, it is probably out too far, and the boat will slow down.

Sailing against the wind is not possible.If you try, the sail will flap and the boat will stop.You may want to go in that direction.It is possible, but you can't go in a straight line.You must go first in one direction and then in another.This is called tacking.When you are tacking, you must always keep the sail inside the boat.

小题1:What should you consider first while sailing?

A.Sailors' strength.

B.Wave levels.

C.Size of sails.

D.Wind directions.小题2:What does the word “It” underlined in Paragraph 4 refer to?

A.The boat.

B.The sail.

C.The wind.

D.The angle.小题3:What do you have to do when sailing against the wind?

A.Move in a straight line.

B.Allow the sail to flap.

C.Lower the sail.

D.Tack the boat.小题4:Where can you probably find the text?

A.In a popular magazine.

B.In a tourist guidebook.

C.In a physics textbook.

D.In an official report.