问题 单项选择题

下列各项有关或有事项会计处理的表述中,正确的是( )。

A.预计未来经营亏损应按照其预计金额确认为预计负债

B.企业在资产负债表日应对预计负债的账面价值进行复核

C.预计可能给企业带来经济利益的或有资产应确认为一项资产

D.正在拟议中未经批准的重组事项可能产生的义务应确认为预计负债

答案

参考答案:B

解析: 按照《企业会计准则——或有事项》的规定,企业不应当就未来经营亏损确认预计负债;企业应当在资产负债表日对预计负债的账面价值进行复核;企业承担的重组义务满足本准则第四条规定的,应当确认预计负债;企业不应当确认或有资产。

阅读理解

   Great Britain is traditionally made up of three parts: England in the south, Scotland in north and Wales in the southwest.

  England is the largest and most developed of all the three. Its area, about 130,000 square kilometers, takes up nearly 60% of the whole island. Its population is mere than 46 million which makes up 85% of the country's whole population. The importance of England is so great in Britain that some foreigners just say “England” when they mean Britain. The same is true of the custom of speaking of the British people as the English who are the majority in the United Kingdom.

  Scotland is the second largest both in area and population. It has an area of about 78,760 square kilometers, less than 30 % of the whole is land, with a population of 5 million, less than one-tenth of the total population.

   Wales is the smallest of the three both in area and population. Its area, 20,700 square kilometers, makes up less than 9 % while its population, 2.7 million, does not exceed 5 % of the whole.

1. Which of the following maps shows the right position of England, Scotland and Wales? (E=" England" S=" Scotland" W = Wales)

2. If figure (图形) one  below shows the area(面积) of Scotland, which picture in Figure two represents the area of Great Britain?         

( Figure 1  )           Figure2:

3. If Figure one below shows the population of the island, which picture in Figure two shows the population of Wales?          

单项选择题