问题 单项选择题

下列关于折扣的叙述,正确的是( )。

A.在存在商业折扣的情况下,企业应收账款的入账金额按折扣前的销售价格计算

B.在存在商业折扣的情况下,企业应收账款的入账金额按扣除商业折扣以后的实际售价确认

C.有现金折扣的情况下,企业将未减折扣前的金额作为实际售价,记作应收账款的入账价值,而把现金折扣视为企业的理财费用,作为财务费用处理,但是我国的会计实务一般不采用此方法

D.相关会计准则规定,有现金折扣的情况下,企业将扣除折扣后的金额作为实际售价,记作应收账款的入账价值,我国的会计实务常采用此方法

答案

参考答案:B

解析:我国《企业会计准则》要求对现金折扣采用总价法核算,选项A、C、D不正确。

阅读理解

阅读理解。

      Does it feel like you and your parents just can't see eye to eye? Are you always fighting with them

about your life? Follow these steps to find some peace.     

     Make a list of the things that you and your parents fight about the most.    

     Find what it is that makes you so unhappy or angry.    

     Decide on a fair compromise (公平的妥协案) a resolution that you can live with and that you think

your parents will accept.Set up a time to talk to your parents. Do not just bring it up over dinner but

make an actual appointment and tell them that you have an important plan to make.Bring your notes with

you to the meeting so you can stay on track if feelings get high.    

     Before talking to jour parents, take a few deep breaths. Make a promise (许诺) to yourself that you

will not raise your voice or get angry even if your parents turn up the volume.      

     When you have presented(提出) your case, take another deep breath and let your parents talk.

Really listen to what your parents say. Even if you do not like what they are saying, keep your ears and

mind open.

     If the outcome (结果) makes you disappointed, do not shout at your parents. Go to your room

and write down your feelings or go outside and ride vour bike.

根据短文内容,回答问题。

1.Is it necessary for kids to make an actual appointment to talk with their parents ?

                                                        

2. Why does the writer advise kids to bring their notes with them ?

                                                        

3. What can kids do if the outcome makes them disappointed?

                                                        

4. What does the writer mainly talk about?

                                                        

单项选择题