问题 多项选择题

下列关于存货跌价准备转回的叙述中,正确的有( )。

A.存货跌价准备一经计提不得转回

B.转回的存货跌价准备与计提该准备的存货项目或类别应当存在直接对应关系

C.转回的金额可能导致存货跌价准备账户出现借方余额

D.导致存货跌价准备转回的是以前减记存货价值的影响因素的消失

答案

参考答案:B,D

解析: 存货跌跌价准备可以转回,但应当符合以下条件:(1)原先对该类存货计提过跌价准备;(2)影响以前期间对该类存货计提跌价准备的因素已经消除;而不是在当期造成存货可变现净值高于成本的其他影响因素;(3)在原先计提的跌价准备金额范围内转回,不会出现借方余额。

证明题
阅读理解

阅读表达

     In our culture, the sources of what we call a sense of "mastery" -feeling important and worthwhile-and

the sources of what we call a sense of "pleasure"-finding life enjoyable-are not always the same. In the past women often were told "You can't have it all." Sometimes what the speaker really is saying is: "You choose a career, so you can't expect to have closer relationships or a happy family life." or "You have a wonderful husband and children-what's all this about wanting a career?" But today women need to_____________,

if they are to feel good about themselves.

     Our study shows that, for women, well-being has two aspects. One is mastery, which includes

self-respect, a sense of control over your life, and low levels of anxiety and depression. Mastery is closely related to the "doing" side of life, to work and activity. Pleasure is the other aspect, and it is made up of

happiness, satisfaction and optimism. It is tied more closely to the "feeling" side of life. The two are

independent of each other. A woman could be high in mastery and low in pleasure, and vice versa

(反之亦然). For example, a woman who has a good job, but whose mother has just died, might be feeling very good about herself and in control of her work life, but the pleasure side could be damaged for a time.

     The concepts of mastery and pleasure can help us identify the sources of well-being for women, and

correct past mistakes. In the past, women were encouraged to look only at the feeling side of life as the

source of all well-being. But we know that both mastery and pleasure are important. And mastery seems

to be achieved largely through work. In our study, all the groups of employed women were valued

significantly higher in mastery than women who were not employed.

     A woman's well-being is developed when she takes on multiple roles. At least by middle adulthood, the women who were involved in a combination of roles-marriages, motherhood, and employment-were the

highest in well-being, in spite of warnings about stress and strain.

1. What is the best title for the passage? (no more than 10 words)

________________________________________________________________________

2. Fill in the blank in the first paragraph with proper words. (no more than 10 words)

________________________________________________________________________

3. What is the main idea of the Second Paragraph? (no more than 8 words)

________________________________________________________________________

4. What is the difference about women's well-being between Today and the Past? (no more than 20

words)

________________________________________________________________________

________________________________________________________________________

5. What does the underlined word "it" (Line 4, Para 2) refer to? (1 word)

________________________________________________________________________