题目内容
甲有限责任公司(以下简称甲公司)因近期发生亏损，现金流量严重不足，无力支付于2001年12月31日到期的应付乙有限责任公司(以下简称乙公司)账款1000万元。经协商，甲公司与乙公司同意就此项债务进行重组。有关重组协议如下： (1)债务重组日为2001年12月31日。 (2)甲公司以某项固定资产抵偿债务100万元 (假定不考虑相关税费)。该固定资产的账面原价为150万元，已提折旧为50万元，公允价值为100万元，乙公司收到的固定资产作为固定资产核算。 (3)在以上述固定资产抵偿债务的基础上，免除剩余债务的20%，其余债务延期至2003年12月31日偿还。 (4)甲公司如于2002年开始盈利，则从2002年 1月1日起对延期偿还的债务，按5%的年利率向乙公司到期一次支付利息。 假定，甲公司2002年没有盈利。2003年12月 31日，甲公司以银行存款按期向乙公司偿还款项。 要求： (1)编制乙公司接受甲公司以固定资产抵偿债务的会计分录。 (2)编制甲公司以固定资产抵偿债务的会计分录。 (3)计算乙公司延期收回债权部分在债务重组日的未来应收金额，并编制相关会计分录。 (4)计算甲公司延期偿还债务部分在债务重组日的未来应付金额，并编制相关会计分录。 (5)编制2003年12月31日甲、乙公司相关的会计分录。 (答案中的金额单位用万元表示)
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In sports the sexes are separate. (36) and men do not run or swim in the same races. Women are less strong than men. That (37) is (38) people say. Women are (39) "the weaker sex", or if men want to please them, "the fair sex". But boys and girls are taught (40) schools and universities. There are women (41) are famous prime ministers, scientists and writers. And women live longer than men. (42) European woman can expect (43) until the age of 74; a man only until he is 68. Are women’s bodies really weaker The fastest men can run a mile in (44) 4 minutes. The best women need 5 minutes. Women’s times are al- ways slower than (45) , but some facts are a surprise. Some of the (46) women swimmers today are girls. One of them swam 400 metres (47) 4 minutes and 21.2 seconds when she was only 16. The first "Tartan" in films (48) an Olympic swimmer, Johnny Weissmuller. His fastest 400 meters was 4 minutes and 59. 1 seconds, (49) is 37.9 seconds (50) than a girl 50 years (51) ! This does not mean that women are catching men (52) . Conditions are very different now, and sport is much (53) serious. It is (54) serious that some women are given hormone injections. At the Olympics a doctor has to check (55) the women are really women or not. It seems like that sport has many problems. Life can be very complicated when there are more than two separate sexes. 45().
In sports the sexes are separate. (36) and men do not run or swim in the same races. Women are less strong than men. That (37) is (38) people say. Women are (39) "the weaker sex", or if men want to please them, "the fair sex". But boys and girls are taught (40) schools and universities. There are women (41) are famous prime ministers, scientists and writers. And women live longer than men. (42) European woman can expect (43) until the age of 74; a man only until he is 68. Are women’s bodies really weaker The fastest men can run a mile in (44) 4 minutes. The best women need 5 minutes. Women’s times are al- ways slower than (45) , but some facts are a surprise. Some of the (46) women swimmers today are girls. One of them swam 400 metres (47) 4 minutes and 21.2 seconds when she was only 16. The first "Tartan" in films (48) an Olympic swimmer, Johnny Weissmuller. His fastest 400 meters was 4 minutes and 59. 1 seconds, (49) is 37.9 seconds (50) than a girl 50 years (51) ! This does not mean that women are catching men (52) . Conditions are very different now, and sport is much (53) serious. It is (54) serious that some women are given hormone injections. At the Olympics a doctor has to check (55) the women are really women or not. It seems like that sport has many problems. Life can be very complicated when there are more than two separate sexes. 50().
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In sports the sexes are separate. (36) and men do not run or swim in the same races. Women are less strong than men. That (37) is (38) people say. Women are (39) "the weaker sex", or if men want to please them, "the fair sex". But boys and girls are taught (40) schools and universities. There are women (41) are famous prime ministers, scientists and writers. And women live longer than men. (42) European woman can expect (43) until the age of 74; a man only until he is 68. Are women’s bodies really weaker The fastest men can run a mile in (44) 4 minutes. The best women need 5 minutes. Women’s times are al- ways slower than (45) , but some facts are a surprise. Some of the (46) women swimmers today are girls. One of them swam 400 metres (47) 4 minutes and 21.2 seconds when she was only 16. The first "Tartan" in films (48) an Olympic swimmer, Johnny Weissmuller. His fastest 400 meters was 4 minutes and 59. 1 seconds, (49) is 37.9 seconds (50) than a girl 50 years (51) ! This does not mean that women are catching men (52) . Conditions are very different now, and sport is much (53) serious. It is (54) serious that some women are given hormone injections. At the Olympics a doctor has to check (55) the women are really women or not. It seems like that sport has many problems. Life can be very complicated when there are more than two separate sexes. 52().
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