试题与答案

甲公司于20×7年1月30日向乙公司购买原材料一批,2月1日开具一张出票日为2月1日

题型:单项选择题

题目:

甲公司于20×7年1月30日向乙公司购买原材料一批,2月1日开具一张出票日为2月1日、面值为234万元、期限为6个月的商业承兑汇票一张,并于当日转交给乙公司。至7月31日,甲公司因发生财务困难无款支付。8月10日,甲公司与乙公司达成如下债务重组协议:
甲公司以其生产的产品(适用增值税税率17%、消费税税率10%)一批和一项无形资产抵偿所欠债务134万元。在重组日,产品账面成本为45万元,计税价格(公允价值)为50万元,未计提减值准备;无形资产账面余额为60万元,累计摊销10万元,公允价值为50万元,适用营业税税率5%,未计提减值准备。同时乙公司豁免甲公司债务本金50万元,并将剩余债务延期至20×9年12月31日偿还,并从20×8年1月1日起按年利率2%计算利息。但如果甲公司20×8年起年实现利润总额超过100万元则年利率上升至4%。利息于债务结清时一并支付。不考虑债务重组过程中的其他相关税费。
乙公司至8月10日未对该项债权计提坏账准备。乙公司将收到的甲公司的产品作为库存商品管理(收到相应的增值税专用发票并通过税务机关的审核、认证);将收到的甲公司的无形资产作为无形资产管理,并估计其受益期间为50个月。
根据上述资料,回答下列问题:

甲公司因该项债务重组业务而确认的债务重组利得为( )万元。

A.69

B.71.5

C.72.5

D.80

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C

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题型:阅读理解

While football fans feel strongly angry about mistakes made by referees (裁判) because they cannot see clearly what has happened, a small German company is quietly pleased.

For Cairos Technologies, mistakes made by referees are the kind of advertising that money cannot buy. The company has developed a tiny chip(芯片) that fits inside a football and determines whether the ball has crossed the goal line, by being able to discover its exact location on the field. The world football organization, FIFA, has shown interest in the technology. It is very possible that the new technology will be used in the 2006 World Cup in Germany.

"We've been testing the technology at the main soccer stadium in Nuremberg for some time and more recently in an under-17 FIFA Cup in Peru," said Gunter Rohmer, a director of the company. "The technology has performed well, and we're pretty optimistic that it will be used at the games in Germany next year."

The chip only weighs 12 grams, and is placed in the center of the football. It sends 2,000 signals a second to a receiver network of 12 antennas(天线), placed around the field. The receivers then send information about the ball's location to a central computer, and because it works in real time, it can immediately tell the referee whether a goal has been scored. The chip even can tell when the ball crosses the line in mid-air. Oliver Braun, one of the inventors of the chip, says that feedback from German referees was generally positive. Germany sports-wear giant Adidas is also optimistic about using this kind of chip in other ball sports.

FIFA aims to test the technology later this year at another game in Japan before deciding whether or not to introduce it in all 12 stadiums in Germany for next year's World Cup.

小题1:Carlos Technologies is pleased because ________.

A.football fans are angry with referees

B.their new product can satisfy football fans

C.their new product will have a good market

D.they can sell a lot of football in the future小题2: In the first sentence in Paragraph 2,"... mistakes made by referees are the kind of advertising that money cannot buy" means ___________.

A.Carios Technologies can't afford the high price for advertising their product

B.Mistakes in production are also a kind of advertisement

C.Carios Technologies has already spent a lot of money on advertising their product

D.Referees' mistakes will be of great help for the sale of Carlos Technologies' new product小题3:The underlined word "feedback" probably means ___________.

A.information given back by a user

B.advice given by someone

C.supplying food to customers

D.food given back by consumers

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题型:单项选择题

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A.企业发生的职工福利费支出,不超过工资薪金总额14%的部分准予扣除

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