问题 多项选择题

甲公司适用的所得税税率为25%,按净利润的10%提取法定盈余公积。甲公司从2015年1月1日起将产品保修费用的计提比例由年销售收入的3%改为年销售收入的4%,提高的原因是公司产品质量出现波动,原计提的产品保修费用与实际发生的保修费用出现较大差异,假设甲公司规定期末预计产品保修费用的余额不得出现负值,2014年年末产品保修费用的余额为20万元,甲公司2015年度实现的销售收入为10000万元。2015年实际发生产品质量保证费用300万元,按税法规定,公司实际发生的保修费用可从当期应纳税所得额中扣除。甲公司下列会计处理中正确的有()。

A.产品保修费用的计提比例的改变属于会计政策变更

B.2015年12月31日"预计负债"余额为120万元

C.2015年12月31日递延所得税资产余额为30万元

D.该项变更使2015年利润总额减少100万元

答案

参考答案:B, C, D

解析:产品保修费用的计提比例的改变属于会计估计变更,选项A错误;"预计负债"余额=20+10000×4%-300=120(万元),选项B正确;预计负债计税基础为0,递延所得税资产余额=(120-0)×25%=30(万元),选项C正确;因预计产品保修费用的余额不得出现负值,按原估计应确认销售费用300万元,按新估计应确认销售费用400万元,该项变更使2015年利润总额减少100万元,选项D正确。

阅读理解

阅读理解。

     I'm a 20-year-old boy, and the following is my story.

     A month after I graduated from high school in August, 2007, I was coming home from swim practice

in the training centre of the city and was involved in a car accident. I was so seriously injured that I was in

a coma for more than two months at Prince Georges Hospital.

     I suffered a lot from the experience of dying eight times during my coma and I couldn't open my mouth

to talk or to communicate when I eventually came around. At that time, it seemed that walking was never

going to happen again due to all the extreme injuries. Just like my body, my dreams were completely destroyed.

But I was not going to let my injuries stop me from realizing my dreams.

     After receiving a total of 15 operations and 36 blood transfusions, I had to make every great effort to learn

to talk, eat, walk, shower, and live on my own again. When I was out of hospital, I still had to go to outpatient

therapy in Waldorf, Maryland. After I spent a few months in a wheelchair, I took baby steps to walk on my

own. It was a miracle that I was able to walk again, but I still wanted to prove that I could not only walk, but

also run. When it came true, I wanted to get back into the pool again. After having a few lung tests, I was able

to go in the pool a little bit each week. After a few months of swim training, I began my freshman year at St.

Mary's College of Maryland and then became a proud member of the swim team.

     By telling my story, I want to make a positive influence on the world. I am just trying to live each day to

the fullest and inspire other people never to give up their dreams no matter how bad a situation is to them. I

remember when I was still in my hospital bed, I would have my mom and dad push me round in my wheelchair

to the other rooms to see the other patients and chat with them and their family members. I wanted to let them

know that everything was going to be okay. Somehow, things would work out for the best.

1. The underlined word "coma" in Paragraph 2 probably has the meaning of "_____". [ ]

A. operation

B. unconsciousness

C. treatment

D. emergency

2. According to Paragraph 3, it can be inferred that the author _____. [ ]

A. was unable to talk or communicate

B. was in despair

C. faced physical and mental challenges

D. felt anxious about his state

3. What is the correct order of the following events?

    a. went to outpatient therapy

    b. received membership of the swim team

    c. was pushed around to visit other patients

    d. walked like a baby e. learnt to live all by himself [ ]

A. d、a、c、b、e

B. e、c、d、a、b

C. d、c、a、b、e

D. e、c、a、d、b

4. In the last paragraph, the author mainly wants to show _____. [ ]

A. his positive influence on other patients

B. his meaningful life

C. his purpose of sharing his story

D. his great achievements

5. The best title for the passage would be "_____". [ ]

A. Attitude is everything

B. Actions speak louder than words

C. Everything happens for a reason

D. A good beginning is half done

判断题