问题 单项选择题

在对坏账损失进行审计时,A注册会计师发现K公司存在以下处理情况,其中不正确的是( )。

A.某债务人失踪,在取得相关法律文件予以证实后,确认为坏账损失

B.某债务人被撤销,尽管尚未完成清算,但根据政府相关部门责令关闭的文件等有关资料、确认坏账损失

C.对某债务人提起诉讼,虽然胜诉但因无法执行被裁定终止执行,确认坏账损失

D.某债务人已经注销,在取得相关法律文件予以证实后,确认为坏账损失

答案

参考答案:B

解析: 因清算尚未完成,所以债务人能否偿还债务及偿债比例均未确定,所以,不能作为坏账转销。

多项选择题 案例分析题
阅读理解

信息匹配。

                                                           Autumn blues? Let the sunshine in.

     Falling leaves, withering flowers, cold winds, faint sunshine. 1_____ Spirits can be low.

     People who suffer from "the autumn blues" often are extremely exhausted, lack energy, need more sleep,

feel increased appetite and gain weight.

     "The exact cause of this condition, often called seasonal depression or seasonal affective disorder (SAD),

is not known yet," says Chen Jue, associate professor at Shanghai Mental Health Center. "But recent studies

indicate that weather change is influential and strongly suggest that this condition is caused by changes in the

availability of sunlight."

     One theory is that with decreased exposure to sunlight, the biological clock that regulates mood, sleep,

and hormones is delayed, running more slowly in winter. 2_____. Another theory is that brain chemicals that

transmit information between nerves may be altered (改变) in individuals with SAD. It is believed that exposure

to light can correct these imbalances.

     "3_____ Remember, spring always lives in your heart," Chen says.

     Here are some tips to deed with autumn depression.

     ·Go outdoors and get some sunlight. Move around. Fresh air and exercise improve the respiratory (呼吸)

system and blood circulation and regulate the nervous system. Thus, exercise is calming and relieves one's

mood.

     ·Relax at work. Stretch, breathe deeply. Take a tea break. Think of your next vacation.

     ·4_____ Chocolate and sugar raise the spirits.

     ·Look at bright colors, such as red and orange. Color therapy improves mood.

     ·Listen to your favorite music. You can dance to it, or just lie on a cozy couch, reading a novel.

     ·5_____ Blooming plants are cheering. ·Call friends or family when you feel lonely or depressed. Recall

some happy memories.

A. Exposure to light may reset the biological clock

B. Decorate your room and work space with flowers.

C. It is a sad season, but you can try to make it happy.

D. That is the way you can use to lighten yourself.

E. Keep a chocolate bar in your pocket.

F. For many people late autumn can be a season of gloom and depression (抑郁).

G. Autumn always gives us a beautiful scene.