问题 多项选择题

关于销售商品收入的处理,下列表述不正确的有()。

A.已确认收入的售出商品发生现金折扣时,应当将折扣额计入营业外支出

B.销售商品涉及商业折扣的,应当按照扣除商业折扣后的金额确定销售商品收入金额

C.非日后期间,企业已经确认收入的售出商品发生销售折让的,应当在发生时冲减当期收入,同时冲减当期成本

D.非日后期间,企业已经确认收入的售出商品发生销售退回的,应当在发生时冲减当期收入,同时冲减当期成本

答案

参考答案:A, C

解析:选项A,现金折扣发生时应计入财务费用;选项C,不需冲减当期成本。

阅读理解

Last winter vacation, our class went to Xiangshan for a trip.Though the weather was a little cold, it was sunny.

At six in the morning we met at the school gate.We took a bus there.On the bus, our monitor told us an interesting story.The story was about an interesting man.Then three girls in our class sang songs.We were very happy.

At about seven thirty we got there.It was a beautiful mountain.There were many visitors.Then we started to climb the mountain.The boys had a climbing race(比赛).Li Ming won the first prize.He got a blue hat.At about nine o’clock we met a famous singer.Qi Hui and Ma Yan even got his autographs.They were very excited.

We had lunch in the mountain.We brought food from home and ate together.

After lunch we went to the zoo, because the was a new member(成员) in the zoo.It was a cheetah(猎豹).It came from Africa.

Finally, we took the bus back to school.Although we were tired, we really had fun.

小题1:How was the weather on that day?

A.It was warm and sunny.

B.It was hot and sunny.

C.It was cold, but sunny.

D.It was cold and cloudy.小题2:They went to the mountain       .

A.by bike

B.by bus

C.on foot

D.by car小题3:It took them about       to get to he mountain.

A.one and a half hours

B.an hour

C.forty minutes

D.half an hour小题4:They had lunch       .

A.at home

B.at school

C.in a restaurant

D.in the mountain小题5:Which of the following is TRUE according to the passage?

A.They were quiet on the bus.

B.Two students got the singer’s autographs.

C.They bought food in the mountain.

D.The cheetah came from America.

单项选择题