问题 单项选择题

长江公司2011年和2012年发生如下与或有事项有关的经济业务:
(1)长江公司2011年9月与乙公司签订合同,在2012年3月销售10件A商品给乙公司,单位成本估计为800万元,单位合同价格为1200万元;如果2012年3月无法交货,延迟交货的商品价格降为每件700万元。2011年12月,长江公司因生产线损坏,10件商品尚未投入生产,估计在2012年5月交货。
(2)2011年12月3日,长江公司因其产品存在质量问题对赵某造成人身伤害,被赵某提起诉讼,要求赔偿150万元,至12月31日,法院尚未做出判决。长江公司预计该项诉讼很可能败诉,赔偿金额估计在100万元~150万元之间,并且还需要支付诉讼费用2万元。考虑到已对该产品质量向保险公司投保,公司基本确定可从保险公司获得赔偿130万元,但尚未获得相关赔偿证明。
要求:根据上述资料,不考虑其他因素,回答下列问题。

对于资料(1),下列处理中错误的是( )。

A.该事项属于无标的资产的亏损合同,符合条件应确认预计负债
B.该事项确认的预计负债的金额为1000万元
C.该事项应在财务报表附注中披露
D.产品完工时,不必转销预计负债

答案

参考答案:D

解析:产品完工时,应转销已确认的预计负债。

阅读理解

阅读理解。

                                                                    The Best of Friends

     The evidence for harmony may not be obvious in some families. But it seems that four out of five young

people now get on with their parents, which is the opposite of the popularly held image (印象) of unhappy

teenagers locked in their room after endless family quarrels.

     An important new study into teenage attitudes surprisingly shows that their family life is more harmonious

than it has ever been in the past. "We were surprised by just how positive today's young people seen to be

about their families," said one member of the research team. "They're expected to be rebellious (叛逆的) and

selfish but actually they have other things on their minds; they want a car and material goods, and they worry

about whether school is serving them well. There's more negotiation (商议) and discussion between parents

and children, and children expect to take part in the family decision-making process. They don't want to rock

the boat."

     So it seems that this generation of parents is much more likely than parents of 30 years ago to treat their

children as friends. "My parents are happy to discuss things with me and willing to listen to me," says 17-years-

old Daniel Lazall. "I always tell them when I'm going out clubbing. As long as they know what I'm doing,

they're fine with it." Susan Crome, who is now 21, agrees. "Looking back on the last 10 years, there was a lot

of what you could call negotiation. For example, as long as I'd done all my homework, I could go out on a

Saturday night. But I think my grandparents were a lot stricter with my parents than that."

     Maybe this positive view of family life should not be unexpected. It is possible that the idea of teenagers

rebellion is not rooted in real facts. A researcher comments, "Our surprise that teenagers say they get along

well with their parents comes because of a brief period in out social history when teenagers were regarded

as different beings. But that idea of rebelling and breaking away from their parents really only happened during

that one time in the 1960s when everyone rebelled. The normal situation throughout history has been a smooth

change from helping out with the family business to taking it over."

1. What is the popular images of teenagers today?

A. They worry about school

B. They dislike living with their parents

C. They have to be locked in to avoid troubles

D. They quarrel a lot with other family members

2. The study shows that teenagers don't want to _____.

A. share family responsibility

B. cause trouble in their families

C. go boating with their family

D. make family decisions

3. Compared with parents of 30 years age, today's parents _____.

A. go to clubs more often with their children

B. are much stricter with their children

C. care less about their children's life

D. give their children more freedom

4. According to the author, teenage rebellion _____.

A. may be a false belief

B. is common nowadays

C. existed only in the 1960s

D. resulted from changes in families

5. What is the passage mainly about?

A. Negotiation in family

B. Education in family

C. Harmony in family

D. Teenage trouble in family

判断题