[单项选择]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

{{B}}Heartbeat of America{{/B}}
1. New York—the Statue of Liberty, the skyscrapers, the beautiful shops on Fifth Avenue and the many theaters on Broadway. This is America’s cultural capital. It is also her biggest city, with a population of nearly 8 million. In the summer it is hot, hot, hot and in the winter it can be very cold. Still there are hundreds of things to do and see all the year round.
2. Manhattan is the real center of the city. When people say “New York City,” they usually mean Manhattan. Most of the interesting shops, buildings and museums are here. In addition, Manhattan is the scene of New York’s busy night life. In 1605 the first Europeans came to Manhattan from Holland. They bought the island from the Native Americans for a few glass necklaces worth about $ 26 today.
3.