2007年1月10日甲公司应收乙公司的货款5000万元(含增值税额)到期。由于资金周

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问题:

2007年1月10日甲公司应收乙公司的货款5000万元(含增值税额)到期。由于资金周转困难,乙公司未能偿付货款。经协商,2007年4月10日双方达成如下债务重组协议:乙公司以一批产品和一台设备偿还全部债务。乙公司用于偿债的产品成本为1200万元,公允价值和计税价格均为1500万元,未计提存货跌价准备;用于偿债的设备原价为5000万元,已计提折旧2000万元,已计提减值准备800万元;公允价值为2500万元。甲公司和乙公司适用的增值税税率均为17%。假定不考虑除增值税以外的其他相关税费,乙公司该项债务重组形成的营业外收入为( )万元。

A.1345

B.745

C.1045

D.330

考点:会计资格考试中级会计(会计实务)中级会计实务
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常用的软件结构设计工具是结构图(SC),也称程序结构图。其中,用矩形表示______,用带空心圆的箭头表示传递的是数据。

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阅读理解。

     There are 47 different kinds of kangaroos(袋鼠). The smallest are about a quarter of a meter long;

the biggest are taller than a man.

     Kangaroos have very long strong back legs. These are used for jumping. They also have long strong

tails (尾巴) used for resting on. Kangaroos' front legs are much shorter, and are almost like arms.

Kangaroos' heads are quite small, but their ears are quite large.

     Mother kangaroos have a pocket at the front. They have one baby each year. When it is born, the

baby kangaroo goes straight into its mother's pocket. The baby kangaroos stay there for six months.

     The biggest kangaroos stand more than 2 meters tall, and their legs are so strong that they can jump

more than 9 meters. They are very fast, and can travel at more than 50 kilometers an hour. They are very

strong, but only eat fruit, leaves and grass.

1. How many different kinds of kangaroos are there?

A. seven

B. seventy-four

C. fourty-seven

D. forty-seven

2. How large is a big kangaroo?

A. Smaller than a man

B. Bigger than a man

C. The same size as a man

D. A quarter of a meter long.

3. Does each kangaroo have a pocket?

A. Yes, it does.  

B. No, it does.

C. No, it doesn't.

D. It doesn't tell us.

4. How long does a baby kangaroo stay in its mother's pocket?

A. one month    

B. three months  

C. six months        

D. five months

5. How far can kangaroos jump?

A. More than 2 meters.    

B. More than 9 meters.

C. Less than 2 meters.    

D. Less than 9 meters.

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在有流港,一般来说码头边沿的水深较浅,而航道中央的水深较深,当两者水深相差甚大时,泊位处的水流情况基本上是:()

A.平行流

B.冲开流

C.压拢流

D.复合流

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报刊宣传发行工作应本着有利于工作的原则自愿组织征订.

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在《蚀》三部曲中,曾经怀有教育救国思想的人物是( )

A.静女士

B.方罗兰

C.张曼青

D.王仲昭

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