甲公司2012年1月1日销售给乙公司一批商品,价税合计117000元,协议规定乙公司

题型:单项选择题

问题:

甲公司2012年1月1日销售给乙公司一批商品,价税合计117000元,协议规定乙公司予2012年6月30日支付全部货款。2012年6月30日,由于乙公司经营困难,无法支付全部的货款,双方协商进行债务重组。下面情况不符合债务重组定义的是()。

A.甲公司同意乙公司以100000元偿付全部的债务

B.甲公司同意乙公司以一台公允价值为93600元的设备抵偿债务

C.甲公司同意乙公司延期至2012年12月31日支付全部的债务并加收利息

D.甲公司同意乙公司以一批存货偿还全部债务,该批存货公允价值为90000元

考点:中级会计实务第十二章债务重组第十二章债务重组题库
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简述如何检查润滑系统?

题型:单项选择题

Dear Editor,

I’m now busy in preparing for the Postgraduate (研究生) Entrance Exam. A few days ago, I happened to see some new guidebooks for those who want to take next year’s exam. With too many hopes and without taking it into too much consideration, I bought several that were written by some known for helping candidates (应试者) for master’s degrees.

What made me really angry was the starting discovery that the contents of those books were almost exactly the same as some I had bought before. There were only superficial (外表的) changes in their covers, with more attractive new titles and better designs. The contents were the same.

People say that the publishing industry is in a state of chaos (混乱) these days but I used to be doubtful abut that. I was of the opinion that only people of noble character, prestige (威望), and exceptional talent would produce books for higher education. But these editors are caring little about their readers.

I hope that authors and publishing houses will be more responsible for their readers. Don’t destroy the image that you have with your readers.

小题1:The writer bought some guidebooks in order to ___________________________.

A.write an essay on guidebooks

B.prepare for the entrance exam

C.give his students a lecture

D.send them to his good friends小题2:The writer was angry because _________________________________________.

A.there were a lot of printing mistakes in the books that he had bought

B.the books were so expensive that he couldn’t afford any of them

C.he found the books he had bought were thin but of poor quality

D.the books had the same contents as what he had bought before小题3: In the writer’s opinion, publishers should be _____________________________.

A.responsible

B.kind-hearted

C.hard-working

D.creative

题型:单项选择题

中 * * 党领导的全国人民的抗日中心是()。

A.晋察冀抗日根据地

B.晋冀豫抗日根据地

C.晋绥抗日根据地

D.陕甘宁革命根据地

题型:单项选择题

某公司正在考虑花1000元购买一台机器,三年后可销100元,为了使机器能够运行,年初需要增加存货价值200元。机器三年期间每年将产生900元的销售收入,变动成本总额是销售收入的50%。机器每年的折旧额分别是500元、300元和200元,公司的税率为40%,资本成本为10%,通货膨胀率为0。

最后一年的所有净现金流量是:()。

A.1200元

B.470元

C.390元

D.610元

题型:单项选择题

某电梯采购合同中约定,甲方向乙方订购5部电梯,由乙直接将其中2部电梯交付给丙,但乙一直未向丙交付电梯。则该合同中应由()承担违约责任。

A.甲向丙

B.乙向丙

C.乙向甲

D.丙向甲

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