问题 单项选择题

甲股份有限公司于2010年3月31日销售给乙公司产品一批,价款为6000000元(含增值税),至2010年12月31日甲公司仍未收到款项,甲公司对该应收款项计提了坏账准备300000元。2010年12月31日乙公司与甲公司协商,达成的债务重组协议如下:
(1)乙公司以其生产的产品一批和设备抵偿所欠债务的50%,产品账面成本为800000元,已提存货跌价准备20000元,计税价格(公允价值)为1000000元,增值税税率为17%。设备账面原价为2000000元,已提折旧为500000元,公允价值为1600000元。甲公司收到的产品作为商品入账,设备作为固定资产入账(假定不考虑与固定资产相关的增值税)。
(2)甲公司同意免除抵债后另外50%债务的20%,并将剩余债务延期至2012年12月31日偿还,按年利率5%计算利息。但如果乙公司2011年开始盈利,则2012年按年利率10%计算利息,如果乙公司2011年没有盈利,则2012年仍按年利率5%计算利息,利息于每年末支付。有证据表明乙公司2011年很可能盈利。

假定2011年乙公司盈利,则甲公司2012年收取的利息为( )元。

A.100000

B.120000

C.150000

D.240000

答案

参考答案:D

解析: 因为2011年盈利,2012年应按年利率10%计算利息,所以甲公司2012年收取的利息=2400000×10%=240000(元)。

阅读理解

Alex Rawlings, from Oxford University, Has been named the UK’s most multilingual(说多种语言的)person.  The 21-year-old British student can speak 11 language and is learning a 12th, He knows English, Greek, German, French, Dutch, Afrikaans, Spanish,Catalan,ltalian, Russian and Hebrew.Rawlings’ mother, who is half Greek, spoke to him in English, Greek and some French when he was growing up.  Rawlings is studying German and Russian at university now.  He taught himself other languages like Dutch because he wanted to talk to people on his travels or simply because he thought the language was interesting or beautiful.“When I was a kid, I always wanted to speak different languages,” Rawlings said.  “My parents often took me to my mom’s family in Greece.  My dad worked in Japan for four years.  I was always frustrated that I  couldn’t talk to other kids in those countries because of the language. ”

Thanks to his talent for languages, Rawliings has made many friends.  He also thinks that picking up new languages getseasier over time.Rawlings plans to perfect his Russian while studying in the small Russian city of Yaroslavi and the next language he plans to learn is Arabic.“No matter how many languages I Iearn, my favorite language is always Greek because I have spoken it since childhood,” he said.

小题1:Where does Alex Rawlings come from?

A. The UK.       B. The USA.     C. Germany.      D. Italy.

小题2:Alex Rwlings’ mother spoke to him in the following languages EXCEPT     when he was young.

A.Greek

B.Dutch

C.French

D.English小题3:How is Alex Rawlings going to improve his Russian?

A.By getting a Russian tutor.

B.By reading Russian books.

C.By watching Russian movies.

D.By studying in a Russian city.小题4:Alex Rawlings likes Greek best because      .

A.his parents speak it

B.he thinks it’s interesting

C.he thinks it’s easy to learn

D.he has spoken it since childhood小题5:Which of the following is TRUE according to the passage?

A.Alex Rawlings’ father’s family is in Japan.

B.Chinese is the next language Alex Rawlings plans to learn.

C.Alex Rawlings showed great interest in learning languages from a young age.

D.Learning new languages becomes more and more difficult for Alex Rawlings.

选择题