问题 单项选择题

某企业坏账核算采用备抵法,并按应收账款年末余额百分比法计提坏账准备,各年计提比例均假设为应收账款余额的5%。该企业计提坏账准备的第一年的年末应收账款余额为 120万元;第二年客户甲单位所欠1.5万元账款按规定确认为坏账,应收账款期末余额为140万元;第三年客户乙单位破产,所欠1万元中有4000元无法收回,确认为坏账,期末应收账款余额为130万元。第四年已冲销的甲单位所欠1.5万元账款又收回1万元,年末应收账款余额为150万元。则该企业因对应收账款计提坏账准备在四年中累计计入管理费用的金额为 ( )元。

A.2.4万

B.7.4万

C.7.5万

D.8.4万

答案

参考答案:D

解析: 备抵法是考虑到应收款项发生坏账的可能性,按期估计坏账损失,计入期间费用,同时设立应收款项的备抵账户“坏账准备”科目,以反映应收款项的可变现净值,也能使当期收入与费用尽可能实现配比。应收款项余额百分比法是根据应收款项余额的一定百分比来估计坏账损失的方法。估计坏账率可以按照以往的数据资料确定,也可以按规定的百分率计算。

阅读理解

阅读理解

     Life is like the four seasons. Now I am very old, but when I was young. it was the spring of my life. I was born,

I played a lot, and then I started school.  I learned many new things. Like a flower, I grew bigger every day. There

were happy days and sorrowful days: some days the sun shone, and some days it didn't.

     In my twenties, I had a good job. I was strong and happy. Then I married and had a child. In those days, I didn't

have much time to think. Every day I was busy and worked very hard. And so, I started to get some white hairs.

The summer of my life passed quickly.

     Then the days got shorter. Leaves fell from the trees. My child was a university student, and then an engineer.

My home was much quieter. I started walking more slowly.

     One day I stopped working. I had more time. I understood this was my autumn, a beautiful time when the trees

change colour and give us delicious fruits.

     But the days kept getting shorter and colder.

     Winter has come. I am older and weaker. I know I do not have many days left, but I will enjoy them to the end.

1. The writer was very busy in the _____ of his life.

A. spring

B. summer

C. autumn

D. winter

2. According to the passage, which of the following ages is during the autumn of his life?

A. 15.

B. 33.

C. 62.

D. 87.

3. What does the underlined word "sorrowful" mean in this passage?

A. Sad.

B. Exciting.

C. Wonderful.

D. Pleasant.

4. Which of the followings is TRUE?

A. The writer was an engineer.

B. The writer had a garden with flowers.

C. The writer was always happy as a child.

D. The writer now is old and weak, but still he enjoys his life.

5.  The best title of the passage can be _____.

A. Four Seasons

B. My Life

C. Four Seasons in a Year

D. Four Seasons in My Life

选择题