问题 单项选择题

戊注册会计师是H公司20×8年度财务报表审计的项目负责人,负责采购与付款循环、生产与存货循环的审计,并对其他项目人员编制的有关审计工作底稿进行复核,请对发现的下列问题做出正确的专业判断。

H公司应付甲公司账款130万元,H公司与甲公司达成债务重组协议,H公司以一批产品抵偿债务。该产品的成本为80万元,不含税售价为100万元,适用的增值税税率为 17%,H公司直接按照成本结转,并将差额计入到资本公积。注册会计师对此应当提出调整建议是( )。

A.借:营业成本80 资本公积33 贷:营业收入 113

B.借:营业成本80 资本公积33 贷:营业收入 100 营业外收入 13

C.借:营业成本 113 贷:营业收入 100 营业外收入 13

D.借:营业成本80 资本公积20 贷:营业收入 100

答案

参考答案:B

解析: H公司正确的会计处理是: 借:应付账款 130 贷:主营业务收入 100 应交税费——应交增值税(销项税额) 17 营业外收入 13 借:主营业务成本 80 贷:库存商品 80 但H公司所做的错误的会计处理是: 借:应付账款 130 贷:库存商品 80 应交税费——应交增值税(销项税额) 17 资本公积: 33

单项选择题 A1型题
阅读理解

When something goes wrong, it  can be very satisfying to say, “Well, it’s so­and­so's fault.”or “I know I'm late, but it's not my fault; the car broke down.”It is probably not your fault, but once you form the habit of blaming somebody or something else for a bad situation, you are a loser. You have no power and could do nothing that helps change the situation. However, you can have great power over what happens to you if you stop focusing on whom to blame and start focusing on how to remedy the situation.This is the winner's key to success.

Winners are great at overcoming problems. For example, if you were late because your car broke down, maybe you need to have your car examined more regularly. Or,you might start to carry along with you the useful phone numbers, so you could call for help when in need. For another example, if your colleague causes you problems on the job for lack of responsibility or ability, find ways of dealing with his irresponsibility or inability rather than simply blame the person. Ask to work with a different person, or don't rely on this person. You should accept that the person is not reliable and find creative ways to work successfully regardless of how your colleague fails to do his job well.

This is what being a winner is all about—creatively using your skills and talents so that you are successful no matter what happens. Winners don't have fewer problems in their lives; they have just as many difficult situations to face as anybody else. They are just better at seeing those problems as challenges and opportunities to develop their own talents. So,stop focusing on “whose fault it is.”Once you are confident about your power over bad situations, problems are just stepping stone for success.

小题1:According to the passage, winners __________.

A.meet with fewer difficulties in their lives

B.have responsible and able colleagues

C.blame themselves rather than others

D.deal with problems rather than blame others小题2:The underlined word remedy in Paragraph 1 is closest in meaning to __________.

A.improve

B.avoid

C.accept

D.consider小题3:When your colleague brings about a problem, you should __________.

A.blame him for his lack of responsibility

B.tell him to find the cause of the problem

C.find a better way to handle the problem

D.ask a more able colleague for help小题4:Which of the following is the best title for the passage?

A.A Winner's Opportunity.

B.A Winner's Problem.

C.A Winner's Secret.

D.A Winner's Achievement.