问题 单项选择题

甲公司2008年3月发现2007年7月一项已经达到预定可使用状态的管理用固定资产未结转,同时漏提折旧,该公司2007年财务报告尚未批准报出,该调整事项正确的处理方法是( )。

A.登记固定资产及以前年度损益调整等相关项目,调整2007年度报表相关项目年末余额、本年数,调整2008年3月报表年初余额和上期金额

B.登记2008年3月的固定资产及折旧费用等相关科目,调整2007年报表相关项目的年初余额和上期金额

C.作为2008年3月当期正常业务处理

D.登记固定资产及以前年度损益调整和相关项目,调整2009年报表年初余额和上期金额

答案

参考答案:A

解析: (1) 由于属于资产负债表日后调整事项,一方面将“在建工程”的金额转入“固定资产”科目,另一方面通过“以前年度捐益调整”科目补提折旧。(2) 通过上述账务处理后,还应同时调整会计报表相关项目的数字,包括:资产负债表日编制的会计报表相关项目的数字;当期编制的会计报表相关项目的年初余额。

阅读理解

After successfully serving their term for 4 years, military service men and women are given the choice to stay in the military or return to civilian(平民)life.

For some, having to readjust to civilian life is one of the most challenging assignments our returning soldiers and marines(水兵)will ever have to undertake. While people may think readjusting should be simple, they must take into consideration all the physical and mental stress our servicemen went through.

Post-traumatic Stress Disorder(创伤后应急障碍), or PTSD, is a mental disorder that can occur following the experience or witnessing of life-threatening events such as military combat(打仗).

Most survivors of trauma return to normal given a little time. In the military, the marines are given a two-week course on how to return to civilian life.

Unfortunately, some will have stress reactions that do not go away on their own, or may even get worse over time. These individuals may develop PTSD.

People who suffer from PTSD have difficulty sleeping because they are often reliving the experience through nightmares(梦魇)and flashbacks, and feel deserted or often stand off, and these symptoms can be severe enough and last long enough to significantly damage the person’s daily life.

Fullerton College, like most colleges, has its own Veteran’s(老兵)Office. Ray Bustos has been running the office for 3 years. Bustos acts as a liaison(联络) for the school and the veteran students. He makes sure the veterans returning to school get the right benefits. There are various types of financial aid for soldiers and marines. He strongly encourages the use of the Veterans Affairs website.

The website is very informative and extremely helpful for veterans as well as for friends and relatives of veterans who want to learn more.

小题1:One purpose of the writer in writing the passage is ________________.

A.to introduce some methods to cure PTSD

B.to instruct PTSD patients to return to civilian life

C.to recommend a website for veterans and people concerned

D.to give military service men and women advice on civilian life小题2:What problems will some returning soldiers and marines meet with?

A.How to readjust to civilian life.

B.How to get rid of mental diseases

C.How to get along with PTSD patients

D.How to return to school for benefits.小题3:Which of the following is true about Ray Bustos?

A.He’s a veteran who has just come back from a military combat.

B.He runs Fullerton College with a veteran office.

C.He’s in charge of an office dealing with veteran affairs.

D.He provides a lot of financial aid for soldiers and marines.小题4:The best title for the passage is __________.

A. PTSD: Killer of A Civilian Life.          B. The Last Assignment For All Military Persons

C. How to Overcome PTSD.                   D. Ready for a Civilian Life?

判断题