问题 单项选择题

甲公司年度财务报告批准报出日为4月30日。2008年12月25日甲公司销售一批产品,折扣条件是2/10,1/20,n/30。购货方于次年1月2日付款,取得现金折扣600元。甲公司正确的处理是( )。

A.作为资产负债表日后事项的调整事项

B.作为资产负债表日后事项的非调整事项

C.直接反映在2009年当期会计报表中

D.在2008年报表附注中说明

答案

参考答案:C

解析: 此题不属于资产负债表日后事项,应当作为企业的日常经营事项进行会计处理。故选项C正确。

阅读理解

For those who long ago lost interest in the annual CCTV Spring Festival Gala, some new online offerings might be pleasant alternative. They started appearing 2002 and could have a phenomental (非凡的)presence this year.

The online versions keep the essence of the CCTV one, but replace the less popular parts. To draw viewers, there is no shortage of big name stars. Some A-list performers, including singers XuWei, SunNan and crosstalk performers, can be found here. The interesting part, however, is the host of the celebrities who have risen to fame online, from Xidan Metro Girl (西单女孩)to Sister Lotus (芙蓉姐姐), for example. The anchors are the Back Dormitory Boys(后舍男生), a Chinese group who gained fame for lip-synch(假唱) songs by the Backstreet Boys and other pop stars.

What’s more significant is that it’s unprecedented in its interactivity.

“In online Spring Festival galas, I can vote for an earlier broadcast of programs that I like,” said Yu Ting, 23, a Peking University student. “I can also just click for my applause, and can even throw “tomatoes” or “rotten eggs” at those acts I really don’t like. I’m like the master of ceremonies or virtual producer of my own gala.”

Obviously, this has put an extra burden on the performers, who have to worry about being dropped by the audience at any time. However, it means original fun for netizens who like to “direct” their own entertaining bits.

No matter what you taste, the online Spring Festival galas offer multiple choices for the holiday. Everyone gets to enjoy whatever he or she likes.

64.What is the meaning of the underlined word?

A. the worst parts  B. the best parts  C. the less popular parts   D. the original parts

65.what is true about the Back Dormitory Boys?

A. It’s a pop group good at crosstalk.

B. It’s a pop group made up of six handsome boys.

C. They often sing songs by the Westlife.

D. they sing their songs in a special way.

66.From the passage, we can learn about the online Spring Festival Galas that            .

A. They started appearing in 1983.

B. People often take tomatoes and rotten eggs with them when watching

C. People can’t give their support in any way.

D. People enjoy the feeling of being the master of the galas.

67. You can find the passage in a _____________.

A. newspaper   B. guidebook   C. storybook   D. catalog

多项选择题