2013年1月1日，甲公司以500万元的价格出售给乙公司-项自用设备，同时以经营租赁
题型：单项选择题
问题：
2013年1月1日，甲公司以500万元的价格出售给乙公司-项自用设备，同时以经营租赁方式租回，租赁期为5年。每年年末支付租金50万元。免租期为半年。该设备的账面价值为600万元，市场价格为800万元。同类资产在市场上的年租金为80万元。假定不考虑其他因素。则2013年末因此交易产生的递延收益余额为()。
A.100万元
B.-100万元
C.80万元
D.-80万元
题型：单项选择题
B
Today, robots come in all shapes and sizes. They can’t complain, even if the work is heavy and dangerous. And they can work or play all day without getting bored. Unlike a human’s arms, a robot’s joints will never get stiff (僵硬的). The end of the arm can be fitted with devices (装置) to perform different tasks. These could be a welding (焊接) point, suction cups (吸附杯) or gripping fingers (钳形指) for lifting and moving objects. Such an arm of these computer controlled industrial robots can work 24 hours a day.
Robopets (机器人宠物) are high-tech robots programmed to play. They can communicate with their owners and recognize their voices. Each one will develop a different “personality”. They can be a lot of fun to play with, but these robots can also be helpful to people who are sick and can’t look after a real animal. Many doctors believe that when a person is happy and laughing, their body recovers faster. A robopet might be just what the doctor ordered.
NeCoRo is a robot cat that has been developed to be more than a toy. The robot uses sensors (传感器) that can detect movement and sound. It can even store helpful information in its memory. Its behaviour changes over time, just like a real pet.
60. From Paragraph 1 we learn that ________.
A. a human’s arms never get stiff
B. robots sometimes get bored just as humans do
C. robots can do some work which humans can’t
D. robots can work all day but they can’t play
61. Rob pets are especially useful in ________according to the passage.
A. schools B. Hospitals C. cinemas D. factories
62. Which of the following is NOT true according to the passage?
A. A robot never says “NO” to the dangerous work.
B. A robot can “remember” useful information.
C. NeCoRo is a robot dog.
D. NeCoRo’s behaviour changes over time.
63. What does the underlined word “detect” in Paragraph 3 mean?
A. Recognize. B. Create. C. Store. D. Destroy.