问题 单项选择题

A公司为增值税一般纳税人,适用的增值税税率为17%,因A公司发生财务困难,无法支付丁公司货款4000万元,A公司2×11年11月1日与丁公司达成债务重组协议。协议约定内容如下:

(1)以银行存款清偿货款1000万元,并于当日支付;

(2)用囤积的生产用原材料抵偿部分债务,原材料的成本为800万元,市场售价1000万元;

(3)用持有的一项价值400万元的乙公司股权抵偿部分债务;

(4)剩余债务减免430万元,并约定剩余债务在1年后支付,并按5%加收利息。

要求:

根据上述资料,不考虑其他因素,回答下列各题。

在A公司以现金、非现金资产和修改其他债务条件混合重组方式清偿债务的情况下,以下处理的先后顺序正确的是()

A.非现金资产方式、现金资产方式、修改其他债务条件

B.现金资产方式、非现金资产方式、修改其他债务条件

C.修改其他债务条件、非现金资产方式、现金资产方式

D.现金资产方式、修改其他债务条件、非现金资产方式

答案

参考答案:B

解析:按照规定,应“以现金资产清偿债务”、然后“以非现金资产清偿债务”、最后“修改其他债务条件”的顺序进行处理。

阅读理解

The British last an average of eight minutes and twenty-two seconds before they lose temper, according to new research.

The Internet has increased people’s service demands and it is destroying the classic British characteristic of patience.More than half of the British have admitted they lose their temper quicker than ever before.People have become so used to the speed and convenience of the Internet that more than seven in ten get angry if forced to wait longer than one minute for a web page to download.

Being kept on hold made the British see red more than anything else, with the average person reaching their impatience limit after five minutes and four seconds.

In today’s fast food culture, restaurant rage starts after only eight minutes and thirty-eight seconds, when the average diner will start to wonder whether the meal they have ordered will ever arrive.

People running late to meet a friend should not leave it any longer than ten minutes and one second if they do not want to face their anger.

Finally, when receiving a text or voicemail, be warned that the clock is ticking as the average Englishman expects a response within thirteen minutes and sixteen seconds.

Mark Schmid, of telecom giant TalkTalk, which conducted the research among 2,050 people, said that the speed of the online world is making us less prepared to wait for things to happen in the offline world.“This is causing people to reach the point of impatience earlier than ever before.”

60.Which of the following statements is TRUE?

A.More than half of the British get angry more easily than before.

B.Waiting for an Internet page to download will make half of the British angry.

C.Any Englishman may last 8 minutes and 22 seconds before they lose temper.

D.Waiting for friends to show up within 10 minutes and 1 second will not be acceptable.

61.The underlined word “rage” in the passage can be replaced by ___________.

A.disappointment B.sadness    C.annoyance D.worry

62.According to the passage, the following things may make people impatient EXCEPT ___________.

A.the response to a text massage B.the food service in a restaurant             

C.the speed of the Internet  D.the business trade

63.The passage is mainly about ___________.

A.how long the British can keep their temper

B.when people lose temper easily

C.what makes the British lose temper quicker

D.why the Internet influences people’s life

判断题