问题 单项选择题

乙公司欠甲公司货款4300万元,债务重组时乙公司以一批产品和一处房产偿还债务。乙公司用于偿还偿债的产品成本为1200万元,公允价值为1000万元,未计提存货跌价准备。用于偿债的房产原价为3000万元,已计提折旧2000万元,公允价值为2500万元,甲公司和乙公司的增值税率为17%。乙公司应缴营业税125万元。乙公司债务重组过程中形成的利得总额为( )。

A.630
B.1175
C.1805
D.1300

答案

参考答案:C

解析: 乙公司债务重组利得=4300-1000×117%-2500=630(万元),转让资产损益=(1000-1200)+(2500-3000+2000-125)=1175(万元)。

阅读理解

Online shopping is growing fast in China, and more and more Chinese are buying books online. At the same time, traditional bookstores are facing new challenges. A bookstore in Beijing is going out of business(生意). All of its books are on sale. Bookstore owner Wang Jian says hot sales of books on the Internet pushed him to change the way he did business.

China has the highest online book buying rate(率)in the world. More than years ago, dangdang.com became the first online bookseller, and now becomes very important in the Chinese online book market.

Facing this challenge, the Xinhua Bookstore also built its online store a few years ago. Zhang Jian, CEO of the Xinhuabookstore.com, says now they are enlarging their online services.

A “price war(战争)”is taking shape between traditional bookstores and online bookstores. Faced with the low-cost advantage of online bookstores, traditional ones can do nothing but lower their prices. At the same time, online bookstores are also starting price wars between each other.

Now some traditional bookstores are trying their best to attract buyers in their own way. They exhibit books better and provide(提供) a very relaxed reading environment in the bookstore. Even though, traditional bookstores can hardly compete with some of the advantages of online bookstores, for example 24-hour service.

小题1:What is the passage about?

A.The development of online bookstores.

B.The disadvantages of traditional bookstores.

C.The great advantages of online bookstores.

D.The challenges traditional bookstores face.小题2:What made Wang Jian change the way he did business?

A.The small sales of his books.

B.The tiring work of selling books.

C.The high cost of running the bookstore.

D.Competition with other traditional bookstores.小题3:To attract buyers, traditional bookstores and online bookstores both choose to        .

A.lower the prices of books

B.provide 24-hour service

C.provide relaxed reading areas

D.exhibit books in a better way小题4:We can know from the passage that       .

A.traditional bookstores will break up sooner or later

B.dangdang. com is the first website selling books in China

C.more and more people will start bookstores on the Internet

D.most of the buyers who buy books online are young students

单项选择题