问题 单项选择题

深广公司销售一批商品给红星公司。价款520万元(含增值税)。按双方协议规定,款项应于2012年3月20日之前付清。由于连年亏损,资金周转发生困难,红星公司不能在规定的时间内偿付深广公司上述款项。经协商,于2012年3月20日进行债务重组。重组协议如下:深广公司同意豁免红星公司债务20万元,其余款项于重组日起一年后付清;债务延长期间,深广公司按年加收余款2%的利息,利息与债务本金一同支付,假定实际利率为2%。债务重组日深广公司已为债权计提的坏账准备为15万元。
要求:根据上述资料,不考虑其他因素,回答下列问题。

深广公司应确认的债务重组损失为( )万元。

A.20
B.5
C.9
D.29

答案

参考答案:B

解析:2012年3月20日深广公司应确认的债务重组损失=(520-15)-(520-20)=5(万元)。

阅读理解

Calculus Book for sale!

Thomas’ Calculus — Weir, Hass, & Giordano 11th edition(版本)

Brand new, never been used but I will let it go for used price. Bookstore sold at $150. Call me and let me hear your offer.

Tel: 773-885-6604

READING IS GOOD FOR YOU, PEOPLE!

Why don’t more people read today? I have so many great books for sale. If you are interested in any of these GOOD BOOK DEALS, email me or call me at 650-759-7174 to pick them up.

·All the Days Of My Life(So Far), by Alison Sweeney $5

·All Our Yesterdays, by Robert B.Parker $1

·The Meaning of Everything, by Simon Winchester $5

·Exploring Language, by Gary Goshgarian $5

·The Little Prince, by Antoine de Saint-Exupery $1

·Jack at Sea, by Philippe Dupasquier $1

“The Children’s Classics” Book Set —$200

This is a book set that I’d love to keep, but just don’t have any extra room on my already crowded bookshelf. It is an old, traditional set. The set is in excellent condition. There are nine titles in the set (see list below). I honestly have no idea what this set is worth, but I’ve been told I should sell the set for well over $200, so make me an offer and we’ll see what we can do. Please contact me by email if you are interested: lucia1134@yahoo.com

Book Titles

·Black Beauty (276 pgs)            ·Tom Sawyer (272 pgs)

·Treasure Island (270 pgs)           · Heidi (278 pgs)

·Alice in Wonderland (276 pgs)       · Andersen’s Fairy Tales (278 pgs)

· Arabian Nights (276 pgs)          ·Robin Hood (278 pgs)

·King Arthur (274 pgs)

小题1:The purpose of the text is to         .

A.introduce some new books on sale

B.advertise some books to the readers

C.explain the benefits of reading books

D.persuade the readers to read more interesting books.小题2:Why does the owner sell “The Children’s Classics” Book Set?

A.The owner thinks it too old

B.The owner has bought a new set.

C.The owner has read it for many times.

D.The owner’s bookshelf has no more room.小题3:If you are interested in Tom Sawyer, you can         .

A.email lucia1134@yahoo.com

B.visit the owner in person

C.call 773-885-6604

D.call 650-759-7174

单项选择题