问题 单项选择题

下列有关坏账准备的计提叙述正确的是( )。

A.应对所有的预付账款计提坏账准备

B.期末对应收票据计提坏账准备

C.对转入其他应收款的预付账款计提坏账准备

D.应收账款均可全额计提坏账准备

答案

参考答案:C

解析: 只对转入其他应收款的预付账款计提坏账准备,而不是对所有的预付账款计提坏账准备;应收票据也只是对转入应收账款的计提坏账准备,而应收票据本身并不计提坏账准备。应收账款以下几种情况不能全额计提坏账准备:①当年发生的应收款项;②计划对应收账款进行重组;③与关联方发生的应收款项;④其他已逾期,但无确凿证据表明不能收回的应收款项。

问答题
阅读理解

阅读理解。

     Even if you are an experienced backpacker or climber, you need to know what to do if something goes

wrong. It is not that Alaska is that much more dangerous than other places. It is no more hazardous than

elsewhere, as long as the proper precautions (预防措施) are taken. So, being prepared is important to a safe

trip.

      First of all, make sure you pack everything you will need for your trip. Even if you are traveling by car,

pack clothers and gear (用具) for backpacking. Because of the extreme weather, cars break down frequently.

Pack a coat, gloves, a hat, snow-pants, sleeping bags, candles, a flashlight, and high-energy food.

     If you are traveling by car, also pack extra belts, a spade, and a chain (铁链). If you are camping or

hiking, make sure you know how to avoid bears. If you are lost in the forest, there is no doubt that you will

encounter (遇到) them.

     However, there is no need to be nervous. Just take these precautions: make noise as you walk, bears will

avoid you; cook your food away from where you sleep, and store your food away from where you sleep, so

the bears are not attracted. Both of these should keep the bears away. However, if you do encounter a bear,

there are two different schools of thought. One is to make noise and scare the bear away. The other is to

stand still and speak softly to get the bear to leave. If you are dealing with a brown bear, you can climb a tree,

since they cannot follow. But black bears can climb. If for some reason the bear attacks, play dead. Try to

protect your head and neck, and hopefully the bear will leave its “dead” prey (捕获物).

1. The underlined word “ hazardous ”(in Paragraph 1) most probably means “______ ”.

A. interesting

B. dangerous

C. wonderful

D. important

2. The author mainly tells us in Paragraph 2 that ______ .

A. it is dangerous to travel by car

B. the weather is always bad in Alaska

C. you should take what you need for your trip

D. cars break down often while traveling

3. All the following can protect you from being attacked by bears EXCEPT that ______ .

A. trying to make noise as you walk

B. saying something to the bear in a soft voice

C. using a club to scare the bear away

D. pretending to be dead when you are in danger

4. The passage is mainly about ______.

A. the tips on a safe trip in Alaska

B. the very dangerous bears in Alaska

C. how to prevent your cars from being attacked by a bear

D. how to protect yourself when in trouble