甲公司是一家股份制有限责任公司,所得税税率为25%,采用资产负债表债务法核算所得税,

题型:问答题

问题:

甲公司是一家股份制有限责任公司,所得税税率为25%,采用资产负债表债务法核算所得税,盈余公积按净利润的15%提取,其中法定盈余公积的提取比例为10%,法定公益金为5%。甲公司每年实现税前会计利润800万元。每年的财务报告批准报出日为4月16日,所得税汇算清缴日为3月11日。
(1) 甲公司2003年9月1日赊销商品一批给丙公司,该商品的账面成本为2800万元,售价为3000万元,增值税税率为17%,消费税税率为10%,丙公司因资金困难无法按时偿付此债权,双方约定执行债务重组,有关条款如下:
①甲公司豁免丙公司20万元的债务。
②以丙公司生产的A设备来抵债,该商品账面成本为1800万元,公允售价为2000万元,增值税税率为17%,甲公司取得后作为固定资产使用,设备于2003年12月1日办妥了财产转移手续。
③余款约定延期两年支付,如果2005年丙公司的营业利润达到200万元,则丙公司需追加偿付30万元。
甲公司于2003年12月18日办妥了债务解除手续。
丙公司在2005年实现营业利润230万元。
(2) 甲公司将债务重组获取的设备用于销售部门,预计净残值为10万元,会计上采用5年期直线法折旧口径,税务上的折旧口径为10年期直线折旧。2005年末该设备的可收回价值为1210万元,2007年末的可收回价值为450万元。固定资产的预计净残值始终未变。
(3) 甲公司于2008年6月1日将A设备与丁公司的专利权进行交换,交换当时该设备的公允价值为288万元;丁公司专利权的账面余额为330万元,已提减值准备40万元,公允价值为300万元。转让无形资产的营业税率为5%,双方约定由甲公司另行支付补价12万元。财产交换手续于6月1日全部办妥,交易双方均未改变资产的用途。该交易具有商业实质。
(4) 甲公司对换入的专利权按4年期摊销其价值,假定税务上认可此无形资产的入账口径及摊销标准。
(5) 2009年2月14日注册会计师在审计甲公司2008年度会计报表时发现上述专利权自取得后一直未作摊销,提醒甲公司作出差错更正。
[要求]

作出甲公司债务重组的账务处理;

考点:会计资格考试中级会计(会计实务)中级会计实务
题型:问答题

《雅典娜的孩子》一书中记录道:“在雅典城邦建立伊始,所有的公民、无论男女都拥有选举权,他们的第一场选举便是选择雅典城的守护神,而雅典娜和波塞冬成为最受欢迎的两名候选人。当时占人口大多数的妇女把票投给了女神雅典娜,男人们所推举的波塞冬最终遭到淘汰。男人们认为,既然雅典的女人们已经选择了一位女神作为守护神,那么妇女则不应该再享有选举权,有女神庇护的雅典女人们失去一种权利,是公平合理的事情。”此段描述

A.说明了雅典所有男性享有公民权

B.表达了“人是万物的尺度”的观点

C.反映了雅典是一个父权和夫权社会

D.推动了“小国寡民”城邦的形成

题型:问答题

下列关于软件的叙述中,错误的是______。

A.计算机软件系统由程序和相应的文档资料组成

B.windows操作系统是最常用的系统软件之一

C.Word 2003就是应用软件之一

D.软件具有知识产权,不可以随便复制使用的

题型:问答题

改良乳癌根治术的切除范围包括

A.整个患侧乳腺连同周围至少3 cm的皮肤和脂肪组织

B.胸肌及筋膜

C.腋窝、锁骨下所有脂肪、淋巴结

D.2、3、4肋软骨,胸廓内动静脉及周围淋巴结

题型:问答题

Gyber language is popular among Chinese netizens, who create English words to reflect novel phenomenon in society.

"Gelivable", combining pinyin of Chinese characters Geili (giving strength) with the English suffix for adjectives, literally means "giving power" or "cool". Similarly, "Hengelivable" means "very cool", and "ungelivable" means "dull, not cool at all". "Antizen" referred to the group of college graduates who, earning a meager salary and living in small rented apartments, are like the tiny and laborious ants.

David Tool, a professor with the Beijing International Studies University said it’s very interesting to combine Chinese with English to create new words. “English is no longer mysterious to the Chinese people. They can use the language in a flexible way according to their own experiences,” he said. Chinese words and expressions were created, as well, by netizens. One example was “Suan Ni Hen”. This three-charessions were created, as well, by netizens. One example was “Suan Ni Hen”. This three-character expression, which originally meant “you win” with the first character carrying the same pronunciation as garlic in Chinese, is used to satirize(讽刺)high garlic and food prices this winter.

Chinese people use the character “bei” before a verb to show a passive voice, and it is used by netizens to show the helplessness in front of false conclusions and fake media reports. For instance, “zisha” means “suicide” while “beizisha” means “be officially presumed to have committed suicide”, and xiaokang means “fairly comfortable life” while “beixiaokang” means “be said to be living a fairly comfortable life”.

Wu Zhongmin, a professor at the Party School of the Central Committee of the Communist Party of China, saw the phenomenon of word creation as a natural response of young people to social issues. “Cyber language is more vivid and it shortens people’s distances,” he said.

小题1:The passage mainly tells us that           .

A.cyber language is popular among all people

B.cyber language is of great fun

C.cyber language needs to be taught at coolege

D.cyber language in China is popular for it’s relation with society小题2:Which of the following is NOT true?

A.Ungeilivable means “dull, not cool at all”.

B.Antizens live in small rented apartments with small salaries.

C.Suan Ni Hen refers to the highest food prices ever.

D.Beixiaokang means “be said” to be living a comfortable life.小题3:What can we infer from the phenomenon of word creation?

A.It’s getting more difficult to understand cyber language.

B.Young people are more likely to respond to nature.

C.Social phenomena are more easily reflected in cyber language.

D.The best way to create new cyber words is to combine Chinese and English.小题4:Chinese netizens created English words by         .

A.combining pinyin of Chinese characters with the English suffix

B.using the character carrying the same pronunciaton

C.combining Chinese characters with the English

D.putting the character “bei” before an English word

题型:问答题

如图甲所示,重为80N的物体在大小为10N,方向水平向左的拉力F1作用下,在水平地面上以3m/s的速度做匀速直线运动,滑轮质量、绳子质量和轴摩擦均不计。当撤去拉力F1,物体静止后,改用大小为30N,方向水平向右的拉力F2,拉物体向右运动10m,如图乙所示。( )

 

A.物体与地面之间的摩擦力为60N

B.物体与地面之间的摩擦力为30N

C.乙图中物体仍做匀速直线运动

D.乙图中物体在水平方向受力的合力为10N

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