问题 多项选择题

西多服饰公司2006年度购进服饰5000套,卖出4800套,收入105万元,成本费用45万元,公司资本增加23万元,因为店面租用而负债 15万元,对于西多服饰公司的经济业务事项,下列说法正确的选项是哪(些)个

A.西多服饰公司的服饰的收支应当办理会计手续,进行会计核算

B.西多服饰公司的店面租用而负债可以不列入会计核算内容

C.西多服饰公司的资本增加必须列入会计核算的内容

D.因为元旦放假缘故,西多服饰公司2006年度的会计核算可以自2006年1月4日到2007年1月4日

答案

参考答案:A,C

解析: 本题考点是会计核算的内容和会计年度。《会计法》第10条规定,下列经济业务事项,应当办理会计手续,进行会计核算:(1)款项和有价证券的收付;(2)财物的收发、增减和使用; (3)债权债务的发生和结算;(4)资本、基金的增减;(5)收入、支出、费用、成本的计算;(6)财务成果的计算和处理;(7)需要办理会计手续、进行会计核算的其他事项。基于此,本题题干中所表述的西多服饰公司收入105万元,成本费用45万元,公司资本增加23万元,因为店面租用而负债 15万元等都是需要列入会计核算的内容的,所以 A项和C项是正确的。债权债务是单位日常经济活动中不可缺少的,因此,是会计核算的重要内容。B项是错误的,不应当入选。根据《会计法》第“条规定,会计年度自公历1月1日起至12月31日止,故而D项表述是不对的,不能因为放假而改动会计年度,D项不能入选。

名词解释
单项选择题

"The impulse to excess among young Britons remains as powerful as ever, but the force that used to keep the impulse in check has all but disappeared," claimed a newspaper. Legislation that made it easier to get hold of a drink was "an Act for the increase of drunkenness and immorality", asserted a politician.

The first statement comes from 2005, the second from 1830. On both occasions, the object of scorn was a parliamentary bill that promised to sweep away " antiquated" licensing laws. As liberal regulations came into force this week, Britons on both sides of the debate unwittingly followed a 19th-century script.

Reformers then, as now, took a benign view of human nature. Make booze cheaper and more readily available, said the liberalisers, and drinkers would develop sensible, continental European-style ways. Nonsense, retorted the critics. Habits are hard to change; if Britons can drink easily, they will drink more.

Worryingly for modern advocates of liberalisation, earlier doomsayers turned out to be right. Between 1820 and 1840, consumption of malt (which is used to make beer) increased by more than 50%. Worse, Britons developed a keener taste for what Thomas Carlyle called "liquid madness"—gin and other spirits.

The backlash was fierce. Critics pointed to widespread debauchery in the more disreputable sections of the working class. They were particularly worried about the people who, in a later age, came to be known as "ladettes". An acute fear, says Virginia Berridge, who studies temperance at the London School of Hygiene and Tropical Medicine, was that women would pass on their sinful ways to their children.

In the 19th century, temperance organisations set up their own newspapers to educate the public about the consequences of excess. That, at least, has changed: these days, the mainstream media rail against the demon drink all by themselves.

What do the 19th century reformers and present-day reformers have in common()

A. They follow a 19th century script

B. They hold a kindly attitude toward human nature

C. They attempt to make drinking readily available

D. They win over critic in the dispute of licensing laws