问题 单项选择题

甲公司2006年7月12日应收乙公司账款 300万元,双方约定在2006年12月12日偿还,但 12月20日乙公司宣告破产无法偿付欠款,则在甲公司2006年12月31日的资产负债表上,对这笔 300万元款项( )。

A.应作为非调整事项处理

B.应作为调整事项处理

C.不需要反映

D.作为2006年发生的业务反映

答案

参考答案:D

解析: 该项业务不属于资产负债表日后事项,属于正常业务。

综合题
完形填空

第二节::完形填空(共20小题;每小题1.5分,满分30分)

I was parked in front of the mall wiping off my car. Coming my way from across the parking lot was  1  society would consider a bum(无业游民). From the  2  of him, he had no car, no home, no clean clothes, and no money. He sat down in front of the bus stop but didn’t look like he could have enough money to even  3  the bus. “That’s a very pretty car,” he said. He was  4  but he had a(n)  5  of dignity around him. I said, “thanks,” and  6  wiping off my car. He sat there  7  as I worked. The  8  beg for money never came. As the silence between us widened something inside said, “ask him if he needs any help.” I was  9  that he would say “yes”. “Do you need any help?” I asked. He answered in three  10  but profound(深远的) words that I shall never  11 . “Don’t we all?” he said.

I had been feeling high, successful and important  12  those three words  13  me like a shotgun. Don’t we all? I needed help. Maybe not for bus fare or a place to sleep, but I needed help. I  14  my wallet and gave him not only enough for bus fare, but enough to get a warm meal and  15  for the day. Those three little words still ring  16 . No matter how much you have, no matter how much you have  17 , you need help too. No matter how  18  you have, no matter how  19  you are with problems, even without money or a place to sleep, you can  20  help.

1. A. that              B. what          C. which        D. how  

2. A. expressions        B. manners       C. looks             D. attitudes 

3. A. ride                B. buy          C. drive          D. stop    

4. A. generous          B. disappointed   C. modern          D. ragged 

5. A. air                   B. atmosphere     C. appearance     D. figure 

6. A. finished            B. stopped          C. continued        D. began 

7. A. quietly                  B. casually                C. aimlessly               D. eagerly 

8. A. intenting            B. expected            C. boring            D. supposed 

9. A. afraid                  B. glad              C. doubtful         D. sure

10. A. simple             B. complex           C. strange              D. rigid 

11. A. accept                B. forget             C. respond          D. choose  

12. A. unless                B. after              C. until              D. when  

13. A. fightened        B. moved           C. wounded        D. hit  

14. A. reached in               B. searched for    C. looked up       D. exposed to 

15. A. shelter             B. clothes            C. reward            D. blanket 

16. A. nice                   B. ridiculous       C. true                D. proper 

17. A. submitted           B. devoted         C. applied          D. accomplished

18. A. few                 B. many              C. little               D. enough 

19. A. loaded             B. puzzled           C. angry             D. unsatisfied 

20. A. receive             B. give                 C. need              D. seek