问题 多项选择题

黄河公司以生产小家电为主营业务,适用的所得税税率为25%,营业税税率为5%,历年按净利润的10%计提盈余公积。黄河公司采用成本模式对投资性房地产进行后续计量。有关资料如下:
(1)2007年12月18日黄河公司与长江公司签订租赁合同,黄河公司将一栋写字楼整体出租给长江公司,租期为3年,年租金为2 000万元,每年年初支付。
(2)2007年12月31日为租赁期开始日。该写字楼原值为50 000万元,写字楼顶计使用年限为40年,已计提固定资产折旧1250万元;土地使用权作为无形资产单独核算,其原值为1 000万元,预计使用年限为50年,已摊销20万元。写字楼和土地使用权的预计净残值为零,均采用直线法按年计提折旧和进行摊销。假定税法折旧年限、摊销年限、预计净残值与会计一致。
(3)2009年1月1日,黄河公司认为,出租给长江公司使用的写字楼,其所在地的房地产交易市场比较成熟,具备了采用公允价值模式计量的条件,决定对该项投资性房地产改按公允价值模式计量。2009年1月1日,该投资性房地产的公允价值为50 000万元。
(4)2009年l2月31日,黄河公司该投资性房地产的公允价值变为45 000万元。
(5)2010年1月1日,黄河公司就其所欠大海公司的50 000万元的债务与大海公司签订债务重组协议,内容如下:①黄河公司以上述投资性房地产(公允价值为45 000万元)抵偿所欠部分债务;②甲公司同意免除抵债后剩余债务的20%,并将剩余债务延期至2010年 12月31日偿还,按年利率5%计算利息。但如果黄河公司2010年开始盈利,则2010年按年利率10%计算利息;如果黄河公司2010年没有盈利,则2010年仍按年利率5%计算利息,利息于每年末支付。黄河公司预计2010年很可能会盈利,不考虑营业税。
(6)黄河公司2010年没有盈利,债务重组后,乙公司按债务重组的相关约定按期支付了各期利息及本金。
根据上述资料,回答下列问题:

2011年12月31日,黄河公司偿还剩余债务的会计处理中,正确的有( )

A.借:预计负债200
贷:财务费用 200

B.借:应付账款——债务重组 4000
财务费用200
贷:银行存款 4 200

C.借:应付账款——债务重组 4000
贷:银行存款 4000

D.借:预计负债200
贷:营业外收入 200

答案

参考答案:B,D

解析:
2011年12月31日,黄河公司偿还剩余债务的会计处理为:
借:应付账款——债务重组 4000
财务费用 200(4000×5%)
贷:银行存款 4200
借:预计负债 200
贷:营业外收入 200

单项选择题
单项选择题

A conventional teacher’s licensee usually requires a university degree in education plus an unpaid term of practice teaching. This has never made much sense. It excludes bright students who take degrees in other subjects, and might teach those subjects; it is costly and time-consuming for career-switchers, who must wait a year or more before they can enter a classroom; it is so rigid that private-school teachers or university professors with years of experience have to jump through hoops before they can start teaching in a state school. And there is virtually no evidence that it creates better teachers. For all that, it is ply backed by schools of education, which have a monopoly of teacher-training, and by teachers’ unions, whose members make more money when it is artificially hard for others to get into the profession.

Now, some 45 states and the Districts of Columbia offer an "alternative route" to a teacher’s licensee, up from only a handful in the 1980s. Alternative certification (AC) generally allows individuals with a university degree to begin teaching immediately after passing an entrance examination. These recruits, watched over by a mentor teach the subject they studied at university, and take education courses at a sponsoring university while drawing their salaries.

The traditional sort of American teacher is likely to be young, white and female. Alternative certification attracts more men and more non-whites. In Texas, for instance, roughly 90% of public-school teachers are white, but 40% of those who have joined through alternative certification are non-whites. The AC route also draws teachers willing to go where they are most needed. A survey of Troops to Teachers, a program that turns exsoldiers into public-school teachers (" Proud to serve again"), found that 39% of those taking part are willing to teach in inner-city schools, and 68% in rural areas.

Are they good teachers Officialdom is reluctant to release the details which might answer that question for certain. But anecdotal evidence suggests they do well. In New Jersey, which has been running this sort of program since 1984, rich districts, which can afford to be choosy, consistently hire more AC teachers than poor districts do. In Houston, Texas, where the Teach of America program (TFA) puts recent university graduates into poor communities as teachers, the most effective teachers are generally the TFA ones. " School principals are our biggest fans," Wendy Kopp, TFA’s president, says proudly.

So why not scrap the cumbersome teacher-licensing laws Frederick Hess, a professor at the University of Virginia, has written a paper for the Progressive Policy Institute arguing that teacher-licensing ought to be stripped to the bare essentials. Prospective teachers should be required only to hold a college degree, pass a test of essential skills, and be checked to make sure they do not have a criminal background. Other training is important, argues Mr. Hess, but the market, not state legislators, should decide what that training looks like. This notion of "competitive certification" has drawn favorable attention from the Bush administration.

What does the author suggest when he calls for "competitive certification" ( Line 7—8, Para.5 )()

A. Simplify teacher-licencing

B. Operate education like a market

C. Scrap unified education standard

D. Make entry easy for prospective teachers