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问题 多项选择题

下列情形中，属于为了达到粉饰报表的目的而虚增或提前确认收入的有（）。

A.利用与未披露关联方之间的资金循环虚构交易

B.采用以旧换新的方式销售商品时，以新旧商品的差价确认收入

C.选择与销售模式不匹配的收入确认会计政策

D.通过隐瞒售后回购协议，将以售后回购方式发出的商品作为销售商品确认收入

答案

参考答案：A, C, D

解析：选项B属于为了达到报告期内降低税负或转移利润等目的而少计收入的情形。

填空题

在短文的空格内填入适当的词，使其内容通顺，每空格限填一词，词首字母已。

     Cars are an i    1     part of life in the United States. Most of people feel that they are poor w    2    

cars. A   3     he is poor, he doesn't feel really poor when he has a car.

     Henry Ford was the man who first b    4     making cars. Maybe, he didn't know how much the car

was going to affect (影响) the United States. That made the USA a country on w__5    . And they have

helped to make the United States rich and modern.

     The car has been popular in the USA. The country is a large one. Americans like to m    6     around

in it. It is easier and cheaper to travel by car. With a car; people can go to any place without spending

too much money.
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单项选择题

缺氧反应器的功能是( )。

A．释放磷和氨化

B．脱氮

C．硝化、吸收磷和去除BOD

D．脱氧
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