问题 单项选择题

若在负债表日提供劳务交易的结果能够可靠的估计,劳务收入的确认应采用( )。

A.完工百分比法

B.按已经发生的劳务成本金额确认提供劳务

C.将已发生的劳务成本计入当期损益

D.利息收入和使用费收入

答案

参考答案:A

解析:企业在资产负债表日劳务交易的结果不能够可靠估计的,应当分情况处理:①已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;②已经发生的劳务成本预计不能够得到补偿的,应当将已经发生的劳务成本计入当期损益,不确认提供劳务收入。让渡资产使用权而发生的收入包括利息收入和使用费收入。

阅读理解

阅读理解。

     I was small for my age. I was shy and sometimes it was hard for me to make friends with others.

However, learning came fairly easy for me. I was the best in most of my classes, but PE class was my

nightmare (恶梦) and made me feel that I was not as good as the others. Miss Forsythe was our PE

teacher. She was young and energetic. Everyone liked her. She said that we all had to come to her classes.

No one could hide from Miss Forsythe!

     One day she told me that she wanted me to play a game with another girl in a PE show. I was rather

worried that I wouldn't do a good job as she explained her idea, but she was excited. With her encouragement,

I had no choice but to agree.

     It was a "boy meets girl" game. I played the boy and my classmate, Margaret Ann, played the girl. We

were dressed in evening clothes and danced around the floor. According to Miss Forsythe, I had to pick up

Margaret Ann as we finished the dance. Since I was not strong enough to pick the tallest girl up, it was she

who picked me up. I suddenly felt ten feet tall! It was a huge success and everybody applauded (鼓掌) for

our excellent performance. What a wonderful ending! Afterwards, I smiled confidently (自信地).

     Miss Forsythe's understanding and willingness to create a place for me in her show (which certainly did

not need me) gave me some much needed confidence. She was and always will be my favorite teacher.

1. What do we know about Miss Forsythe? [ ]

A. She was good at dancing.

B. She was a strict and understanding teacher.

C. She liked to play games with the students after class.

D. She was a teacher who taught students how to dance.

2. How did the author feel about the game at first? [ ]

A. She was excited.

B. She thought it would be fun.

C. She was disappointed.

D. She was nervous.

3. According to the passage, the most exciting part of the game was when the author _____. [ ]

A. was dressed in the evening clothes

B. acted as a boy

C. danced around the floor

D. was held up by her classmate

4. It can be inferred from the passage that _____. [ ]

A. Miss Forsythe had planned the game that way on purpose (故意地)

B. Miss Forsythe helped the author pick up the tallest girl

C. the author was afraid when she felt ten feet tall

D. the author lost confidence by dancing with her Classmate

5. What is the best title for the passage? [ ]

A. Our PE Teacher -Miss Forsythe

B. My School Life

C. My Nightmare-PE Classes

D. A Game with My Classmate

多项选择题