问题 单项选择题

案例二.(一)资料2004年3月,审计组对某企业2003年度财务收支进行审计,有关资料和审计情况如下:1.该企业生产和销售甲、乙两种产品,甲产品售价100元/件,成本50元/件;乙产品售价80元/件,成本40元/件。2.12月20日,该企业发出甲产品5 000件给本地一家代销单位,年末收到代销结算清单,清单反映产品已经销售,但尚未结算货款。该企业已确认销售收入并结转销售成本。 3.12月25日,某客户用支票购买甲产品500件,乙产品2 000件,提货单和发票已经开出并交给客户,但尚未提货。该企业已确认销售收入,未结转销售成本。4.12月27日,该企业发货给外地一家公司,其中:甲产品1 000件,乙产品2 000件,至年末没有办妥货款结算手续。该企业已确认销售收入并结转销售成本。5.12月10日,由于资金紧张,该企业将2004年1月10日到期的商业承兑汇票30万元到银行贴现,支付贴现息2 000元。票据到期后没有发生拒付情况。6.2003年末,该企业应收账款余额2 000万元,其他应收款余额400万元,应收票据余额600万元。企业采用备抵法核算坏账,按应收账款余额的3‰计提坏账准备,账面列示2003年年初坏账准备为贷方余额3万元。2003年度发生坏账损失200万元;当年收回2001年已确认并转销的坏账损失30万元;年末计提坏账准备173万元。(二)要求:根据上述资料,从下列问题的备选答案中选出正确答案。

该企业对上述业务的处理,对主营业务收入产生的影响是:

A.多计101万元

B.多计26万元

C.多计47万元

D.少计26万元

答案

参考答案:B

阅读理解

阅读理解。

     Some weight-loss camps, which are rare in China just a few years ago, have sprouted

(迅速出现) in Beijing, Qingdao, Shenzhen, and other cities. Today about 15 percent of

adults, or 200 million Chinese, are reportedly overweight. Of these, 90 million-about 7

percent-are obese.

     Experts say the obesity epidemic (流行病) is spreading to children, though more slowly

than in adults. The trend, they say, will have a huge impact on the health of China's citizens

and economy. "We're seeing a very large proportion of children and adolescents who are

quite heavy and aren't moving much," said Barry Popkin, a nutrition professor. Popkin

carries out an ongoing health-and-nutrition survey of 16,000 households in China. He says

more kids today are overeating and putting on weight "quite quickly." In just ten years China's

childhood obesity rate has doubled, with the greatest gains coming in urban areas. "In big cities

it's a big problem."  

     Some experts blame the extra fat on a range of factors, many of them tied to China's rapidly

changing economy and culture. The diets of Chinese adults and children are far higher in

calorie-laden meats, fish, eggs, dairy products, fats, and sugars than ever before. In addition,

kids-especially city children-are more sedentary today and spend more time indoors in front

of homework, television, computer games, and the Internet.

     Shuwen Ng, a health economist, says that kids in China now have pocket money, and they

spend a part of it on junk food. Ng adds that advertising and peer (同龄人) groups influence

kids' food choices. Certain foods, such as new candies or fast food, have attractive features.

China's childhood obesity rate are still less than that of the United States, where some 15 percent

of kids are said to be obese. But the long-term effects are equally serious.

1. According to the passage we know______________.                     .

A. weight-loss camps have been very popular in China a few years ago.

B. about 290 million Chinese are overweight in China in all

C. in China childhood obesity rate in rural areas is lower than that in major cities

D. America's childhood obesity rate is lower than China's

2. Which of the following is NOT the reason of China's childhood obesity?

A. Advertising on some new candies          

B. High quality diets

C. Playing computer games for long time      

D. Having pocket money

3. The underlined word "sedentary" in the third paragraph probably means_____________.

A. attentive  

B. unmoved    

C. absent  

D. inactive

4. According to the passage we can infer________________.

A. obesity explosion in China will affect the United States

B. there are great difference in kids' food choices now

C. junk food contributes to childhood obesity

D. city children eat more than rural children

5. What's the best title for the passage?

A. Chinese Childhood Obesity Explosion

B. Weight-loss Camps in China

C. Obesity Explosion's Impacts On Chinese Economy

D. Obesity Explosion In China And America

问答题 简答题