问题 多项选择题

下列有关收入确认的表述中,正确的有( )。

A.广告制作佣金收入应在资产负债表日根据完成程度确认

B.属于与提供设备相关的特许权收入应在设备所有权转移时确认

C.属于与提供初始及后续服务相关的特许权收入应在提供服务时确认

D.为特定客户开发软件的收入应在资产负债表日根据开发的完成程度确认

答案

参考答案:A,B,C,D

解析: 特殊劳务交易的收入确认,若不跨年度,在完工时确认收入。若跨年度,应按完工百分比法确认收入。

单项选择题
阅读理解

I was shopping in the supermarket when I heard a young voice. “Mom, come here! There’s this lady near my size!” The mother rushed to her son; then she turned to me to apologize. I smiled and told her, “It’s okay.” Then talked to the boy, “Hi, I’m Darry Kramer. How are you?” He studied me from head to toe, and asked, “Are you a little mommy?” “Yes, I have a son,” I answered. “Why are you so little?” he asked. “It’s the way I was born,” I said. “Some people are little. Some are tall. I’m just not going to grow any bigger.” After I answered his other questions, I shook the boy’s hand and left.

My life as a little person is filled with stories like that. I enjoy talking to children and explaining why I look different from their parents.

It takes only one glance to see my uniqueness. I stand three feet nine inches tall. I was born an achondroplasia dwarf (侏儒). Despite this, I did all the things other kids did when I was growing up.

I didn’t realize how short I was until I started school. Some kids joked on me, calling me names. Then I knew. I began to hate the first day of school each year. New students would always stare at me as I struggled to climb the school bus stairs.

But I learned to smile and accept the fact that I was going to be noticed my whole life. I decided to make my uniqueness an advantage rather than a disadvantage. What I lacked in height, I made up for in personality.

I’m 47 now, and the stares have not diminished as I’ve grown older. People are amazed when they see me driving. I try to keep a good attitude. When people are rude, I remind myself, “Look what else I have – a great family, nice friends.”

It’s the children’s questions that make my life special. I enjoy answering their questions. My hope is that I will encourage them to accept their peers (a person of the same age, class, position, etc.), whatever size and shape they come in, and treat them with respect.

小题1:

Why did the mother apologize to the author?

A.Because the boy ran into the author.

B.Because the boy laughed at the author.

C.Because they boy said the author was fatter than him.

D.Because the mother thought the boy’s words had hurt the author.小题2:

When did the author realize that she was too short?

A.When she grew up.

B.When she was 47 years old.

C.When she began to go to school.

D.When she met the boy in the supermarket.小题3:

Which of the following word can best replace the underlined word “diminished”?

A.doubted

B.increased

C.decreased

D.improved小题4:

.How does the author feel about people’s stares now?

A.Angry

B.Calm

C.Painful

D.Discouraged