问题 多项选择题

注册会计师寅是M公司2010年度财务报表审计的项目负责人,在审计应付账款项目时,遇到了以下问题,请代其进行正确的判断。

关于应付账款的下列说法中,错误的有( )。

A.在赊购的情况下,只有所购存货验收入库并同时收到购货发票时,才记录应付账款

B.资产负债表中,应付账款按应付账款和预付账款所属明细科目贷方余额的合计数填列

C.带有现金折扣的应付账款,应按发票上记载的应付账款的总额减去现金折扣后的差额入账

D.账龄超过一年的应付账款,企业应在财务报表附注中说明原因,并说明资产负债表日后的偿还情况

答案

参考答案:A,C,D

解析: 只要存货验收入库,即使没有收到购货发票,也要暂估入账,所以选项A错;带有现金折扣的应付账款,应按发票上记载的应付账款的总额入账,待实际获得现金折扣时再冲减财务费用,所以选项C错;按照应付账款的披露要求,对账龄超过三年的大额应付账款,应在附注中说明原因,并说明资产负债表日后的偿还情况,所以选项D错。

单项选择题
阅读理解

阅读理解。

     As you grow rapidly through your teenage years you will experience a lot of changes.

     The changes may seem monumental and they may seem to happen quickly.Don't panic! You will

deal successfully with this time! The changes may seem difficult and your new-found responsilbilities

may seem daunting (令人畏惧的) but you're not alone.Everyone that you've grown up with is going

through the same things!

     With more responsibilities you will find more freedom to make your own choices. This is a time to

be well informed about your choices so that you can make healthy balanced decisions that will help shape

your future. You may already know your career path or you may have no idea at all of what you want to

do. Both situations are fine!If you are diligent, the right opportunity will be ready for you.Young adulthood

means greater freedom and more choices. You will probably begin to want to do things independently of

your family/ care-givers. Try not to shut your family out of your life and remember to be considerate even

though you are older and are capable of looking after yourself.Your family have been with you since you

came into this world and they will be around you when you leave this world.

     It is also perfectly natural in this time of transition to want to spend more time with your friends than

your family.Choose your friends wisely. Real friends are rarer than hen's teeth.A true friend will stand

with you, whatever the circumstances are.

     This period of transition is a part of the circle of life. There are some people who will be with you

throughout the life's journey and there will be some people with whom you part and go separate ways.

Leaving school/college can be hard. The reality is that you may not ever see all of your classmates again.

Sure, there may be reunions and you will keep in touch with some of them.But the fact is you will need

to leave some of them behind as you move forwards on the path that you feel is right for you.

1. Facing the changes, some teenagers may feel frightened because _____.

A. they feel alone when their family and friends leave them

B. they have no freedom to make their own choices

C. there are usually difficult things for them to deal with

D. they have no life plans and feel helpless

2. The author thinks teenage stage is _____.

A. too hard for young students to get through

B. a very important time for young students to break away from their parents

C. so exciting and challenging that the young should make balanced decisions for their future

D. a period when young students may pay little attention to their future plans

3. In the last paragraph, the underlined words "some people" probably refer to _____.

A. parents

B. classmates

C. relatives

D. brothers

4. Some teenagers think that leaving school can be hard because _____.

A. reunions with schoolmates are not within the foreseeable future

B. they wouldn't like to choose their careers so soon

C. they never have ideal grades at school

D. they are too worried about their future