问题 单项选择题

2014年是中法建交50周年。建交以来,两国在经济贸易、人员往来、文化交流等领域的合作不断扩大。中法关系持续发展的强大动力是()

A.互尊互信

B.互谅互让

C.互利共赢

D.包容互鉴

答案

参考答案:C

阅读理解

A jobless man applied for the position of “office boy”at Microsoft. The HR manager interviewed him and then watched him cleaning the floor as a test.

“You are employed,” he said. “Give me your e-mail address and I’ll send you the application to fill in, as well as date when you may start.”

The man replied,“But I don’t have a computer, neither an e-mail.”

“I’ m sorry,” said the HR manager.“If you don’t have an e-mail,that means , you do not exist. And who doesn’t exist cannot have the job.”

The man left with no hope at all. He didn't know what to do with only ten dollars in his pocket. He then decided to go to the supermarket and buy 10 kg tomatoes. He then sold the tomatoes from door to door. In less than two hours, he managed to double his capital. He repeated the operation three times, and returned home happily with 60 dollars.

The man realized that he could survive in this way, and started to go every day earlier, and return late. Thus, his money doubled or tripled every day. Shortly, he bought a cart, then a truck, and then he had his own fleet of delivery vehicles. Five years later, the man is one of the biggest food retailers(销售商) in the US.

He started to plan his family’s future and decided to have a life insurance. He called an insurance broker(经纪人)and chose a protection plan.

When the conversation was concluded the broker asked him his e-mail. The man replied, “I don’t have an e-mail.”

The broker answered curiously,“You don’t have an e-mail, and yet have managed to build an empire. Can you imagine what you could have been if you had an e-mail?" The man thought for a while and replied,“Yes,I’d be an office boy at Microsoft!”

小题1:The underlined word “tripled” can be replaced by             .

A.became large

B.became 3 times

C.increased quickly

D.decreased quickly小题2:According to the passage,which of the following is TRUE?

A.The man is one of the biggest food retailers in the world.

B.The man didn’t give up though he failed the interview.

C.He started his career by selling tomatoes in the Supermarket.

D.Those who have e-mails can work at Microsoft.小题3:The man can be described as               .

A.helpful and considerate

B.positive and generous

C.smart and hardworking

D.stubborn and unselfish小题4:Which proverb can best describe the story?

A.Misfortune may be an actual blessing.

B.Where there is a will, there is a way.

C.Accidents will happen.

D.No pains, no gains.

问答题

甲股份有限公司(以下简称甲公司)为了建造一幢厂房,于2009年12月1日专门从某银行借入专门借款1000万元(假定甲公司向该银行的借款仅此一笔),借款期限为2年,年利率为6%,到期一次支付本金和利息。该厂房采用出包方式建造,与承包方签订的工程合同的总造价为900万元。假定利息资本化金额按年计算,每年按360天计算,每月按30天计算。
(1)2010年发生的与厂房建造有关的事项如下:
1月1日,厂房正式动工兴建。当日用银行存款向承包方支付工程进度款300万元;
4月1日,用银行存款向承包方支付工程进度款200万元;
7月1日,用银行存款向承包方支付工程进度款200万元;
12月31日,工程全部完工,可投入使用。甲公司还需要支付工程价款200万元。
上述专门借款2010年取得的收入为20万元(存入银行)。
(2)2011年发生的与所建造厂房和债务重组有关的事项如下:
1月31目,办理厂房工程竣工决算,与承包方结算的工程总造价为900万元。同日程交付手续办理完毕,剩余工程款尚未支付。
11月10日,甲公司发生财务困难,预计无法按期偿还于2009年12月1日借入的到期借款本金和利息。按照借款合同,公司在借款逾期未还期间,仍须按照原利率支付利息,如果逾期期间超过2个月,银行还将加收1%的罚息。
11月20日,银行将其对甲公司的债权全部划给资产管理公司。
12月1日,甲公司与资产管理公司达成债务重组协议,债务重组日为12月1日,与债务重组有关的资产、债权和债务的所有权划转及相关法律手续均于当日办理完毕。有关债务重组及相关资料如下:
①甲公司用一批商品抵偿部分债务,该批商品公允价值200万元,成本为120万元,抵债时开出的增值税专用发票上注明的增值税税额为34万元。
②资产管理公司对甲公司的剩余债权实施债转股,资产管理公司由此获得甲公司普通股200万股(每股面值1元),每股市价为3.83元。
(3)2012年发生的与资产置换和投资性房地产业务有关的事项如下:
12月1日,甲公司由于经营业绩滑坡,为了实现产业转型和产品结构调整,与资产管理公司控股的乙公司(该公司为房地产开发企业)达成资产置换协议。协议规定,甲公司将前述新建厂房和部分库存商品与乙公司所开发的商品房进行置换。资产置换日为12月1日。与资产置换有关的资产、债权和债务的所有权划转及相关法律手续均于当日办理完毕。其他有关资料如下:
①甲公司换出库存商品的账面余额为310万元,已为库存商品计提了20万元的跌价准备,公允价值为300万元,增值税税额为51万元;甲公司换出的新建厂房的公允价值为1000万元,应交营业税税额为50万元。甲公司对新建厂房采用年限平均法计提折旧,预计使用年限为10年,预计净残值为40万元。
②乙公司用于置换的商品房的公允价值为1400万元,甲公司向乙公司支付补价49万元。假定甲公司对换入的商品房立即出租形成投资性房地产,并采用公允价值模式进行后续计量。
假定该非货币性资产交换具有商业实质。
③甲公司换入投资性房地产2012年12月31日公允价值为1500万元。
[要求]

计算甲公司在2011年12月1日(债务重组日)积欠资产管理公司的债务总额。