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问题 问答题

甲企业2009年12月31日欠乙公司1500万元，甲企业由于连年亏损，现金流量不足，不能偿付该款项。经双方协商，于2009年末进行债务重组。乙公司同意甲企业用其库存的A商品以及一台设备抵债，同时将一部分债权转为股权，在最后剩余的70%允许延期一年偿还，另外的30%给予减免。乙公司已对该项应收账款计提了20万元的坏账准备，延期部分每年按3%付息。
甲企业库存的A商品成本为160万元，公允价值为200万元，适用增值税率17%。设备的原值为400万元，已提折旧60万元，该设备的公允价值为366万元。甲企业决定给予对方100万股面值为1元每股的普通股，该股票的市场价值为每股4元。
要求：
根据上述材料，

分别作甲、乙企业的相关账务处理。
(答案中的金额单位用万元表示)

答案

参考答案：甲企业，
借：固定资产清理 340
累计折旧 60
贷：固定资产 400
借：应付账款 1500
贷：银行存款 200
主营业务收入 200
应交税费—应交增值税 34
固定资产清理 340
营业外收入—转入固定资产利得 26
股本 100
资本公积—股本溢价 300
应付债款—债务重组 210
营业外收入—债务重组利得 90
借：主营业务成本 160
贷：库存商品 160
乙企业，
借：银行存款 200
库存商品 200
应交税费—应交增值税 34
固定资产 366
交易性金融资产 400
应收账款—债务重组 210
坏账准备 20
营业外支出—债务重组损失 70
贷：应收账款 1500

阅读理解
请阅读下列的相关信息，并按照要求匹配信息。请在答题卡上将对应题号的相应选项字母涂黑。
以下是6条有关颜色偏好和性格关系的描述。
A
GOLD
People who choose GOLD as their primary color like to fit in or belong. They tend to be reliable people who enjoy serving others. Things like tradition and home are very important to them. They need order and structure. They don’t like waste or change.
B
ORANGE
People who choose ORANGE as their primary color need variety and freedom. They take pride in being highly skilled. They enjoy “hands-on” work and often are good in a crisis. They are risk-takers and challenge-seekers.
C
YELLOW
People who choose YELLOW as their primary color are curious about everything. They are confident and knowledgeable. They love sports very much and they work highly efficiently.
D
GREEN
People who choose GREEN as their primary color are competent and want to control the realities of life. They are analytical and enjoy solving problems and developing systems. They love intelligence and logic. They are often critical of themselves and others.
E
BLUE
People who choose BLUE as their primary color enjoy close relationships, harmony and integrity(正直). They are often very creative and they also enjoy the creative work of others.
F
RED
People who choose RED as their primary color are always full of vigor and tend to be confident. It seems that they are ready to do anything and will be successful. They also have a strong desire for power.
   现在阅读以下根据员工性格提出的促进工作效率的方法，然后从以上A, B, C, D, E和F中找出与它们适合的群体。
小题1:Create a warm and personal working atmosphere; establish a peaceful working environment and try to avoid conflict(冲突); allow them freedom to express their feelings; Praise them for their creativity.
小题2:Assign them work needing detailed planning; define the tasks in clear terms; provide a stable work environment and avoid sudden change; issue rules and regulations; provide good examples.
小题3:Assign them work which needs analytical thinking and problem-solving skills; encourage them to think independently and take their ideas to the next step.
小题4:Assign them work which is action-packed; provide opportunities which need skills and challenges; do not let them do the same job for a long time.
小题5:Assign them work which needs full energy; provide competitive opportunities; let them know that they will be promoted if they do brilliantly.
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单项选择题

心脏的等长调节是通过下列哪个因素对心脏泵血功能进行调节的？（）

A.心肌初长度

B.肌小节的初长度

C.粗细肌丝间横桥结合的数目

D.心肌收缩力

E.心室舒张末期容积
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