问题 多项选择题

以下各项会计处理方法中,体现谨慎性原则的是()

A.分期摊销大修理费用

B.物价上涨时期的计价采用后进先出法

C.采用工作量法计提折旧

D.应收款项计提坏账准备

E.对可能发生的资产损失计提减值准备

答案

参考答案:B, D, E

解析:选项A体现的是会计要素确认计量原则中的权责发生制原则和配比原则,而不是会计计算的谨慎性原则;谨慎性原则要求固定资产采用加速折旧法,所以选项C错误;谨慎性原则要求物价上涨时期的计价采用后进先出法,应收款项计提坏账准备,对可能发生的资产损失计提减值准备

阅读理解

Women make better drivers than men for many reasons. Why is that? Wouldn't you think that competing at who has better driving abilities is pointless (无意义的)? If you ask me, I'd like to say, men know that women are better drivers but do not have the courage to admit the truth.

Unlike men, women stop for directions when they have no idea where they are going. Women don't drive around for hours pointlessly wasting a tank ofgas only to find themselves heading in the wrong direction. Have you ever been in a car with a man who is lost? He tells you to shut up when you begin to open your mouth. And every five minutes or so he takes a turn going forty-five miles per hour only to find out he's made another wrong turn.

Speeding is what men do best on the road. Traffic is not a race. There is a reason why men get more speeding tickets than women. Not because women trick to get out of tickets but only because they don't speed. Women don't risk putting their own lives and the lives of others in danger. In other words,they have more responsibility for life.

My largest issue with male drivers is how a majority of them drive with one hand on the wheel and the other hand doing only God knows what. The seat is backed as far as possible. They're totally lost in loud music beyond a necessary level. You don't ever see women driving like that.

I feel that the above evidence(证据) more than proves (证明) my points that women are queens of the road. Oh ,men, if you want to continue criticizing (批评) women for being bad drivers,bring it on. We know you lack confidence, or else you wouldn't be wasting your valuable time making jokes about the ones you may choose to spend the rest of your days with.

小题1:Who does the author think are the better drivers? (no more than 1 word)

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小题2:When will women drivers stop to ask for help? (no more than 9 words)

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小题3:Why do men get more speeding tickets (no more than 3 words)

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小题4:What quality(品质) do women drivers have when it comes to safety? (no more than 3 words)

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小题5:How is the seat backed by most male drivers? (用完整的句子回答)

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单项选择题