A公司于2003年2月3日销售一批材料给B公司，不含税价格为100 000元，增值税税率为17%。当年3月20日，B公司发生财务困难，无法按合同规定偿还债务，经双方协议， A公司同意减免B公司20 000元债务，余额用现金立即偿清。A公司未对债权计提坏账准备。B公司应确认的资本公积为( )元。
A. 87 000
B. 217 000
C. 20 000
D. 0
查看答案
According to the last paragraph, consumers who believe that organic foods are better than conventionally grown foods are often ______.
A. careless
B. mistaken
C. thrifty
D. wealthy
Air moves under such conditions that______.
A. there is air pressure
B. the air is heavy
C. air pressure doesn't remain the same all the time
D. air comes up and down
郁达夫创作的散文名篇有
A. 《白杨礼赞》
B. 《荷塘夜色》
C. 《故都的秋》
D. 《箱子岩》
We don't allow（）in the meeting room.
A. to smoke
B. smoked
C. smoking
D. to smoking
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