问题 单项选择题

A注册会计师在审查W公司2010年度应付账款项目时,发现W公司应付账款明细账中存在确实无法支付的巨额应付账款。对此,A注册会计师应提请W公司管理层作的会计处理是()。

A.借记“应付账款”,贷记“营业外收入”

B.借记“坏账准备”,贷记“营业外收入”

C.借记“应付账款”,贷记“资本公积”

D.借记“坏账准备”,贷记“资本公积”

答案

参考答案:A

解析:

对企业确实无法支付的应付账款。根据新会计准则的规定,应按规定转入营业外收入科目中。

【该题针对“应付账款的实质性程序”知识点进行考核】

单项选择题

The Curies had hoped that the Nobel Prize would finally bring the opportunity for a chair at the French Academy and the laboratory that went with it. 62 , it brought unwanted publicity and more responsibility. Therefore, both Curies were 63 to share their knowledge and teach classes: Pierre Curie at the Sorbonne, and Marie Curie at Sevres.
Marie Curie was the first female professor at Sevres, a college for girls who wanted to teach higher education. These twenty-year-olds would 64 become professors. Marie was not liked by her pupils during her first year as a professor. 65 her second year, the students loved her. One student reported that the courses taught by Marie were "the 66 reference during the entire length of my 67 . She didn’t dazzle us, she 68 us, attracted us, held us with her simplicity, her 69 to be useful to us, the sense she had of both our ignorance and our 70 " She was the first to take her students into the laboratory to 71 manipulate their newly-learned theories. She also taught by example, and invited the physics class to hear the 72 of her dissertation. Marie argued for the 73 of additional, difficult tests given only to the female students. She also 74 the dean to provide calculus classes to the female students. Marie wanted the girls to have the 75 to succeed in academia and fought tooth and nail to provide every 76 .
This woman is known for her scientific discoveries and the progress 77 from them. Of course her scientific discoveries are 78 and useful. It is also important to understand the kind of woman that she was. She was stubborn, 79 she hated to lose, but it was her goal to use science to help the world in whatever way possible. Her stubbornness led to persistence and 80 . These qualities promoted the use of her brilliance. The love and support of her family taught Marie to never question the possibilities that stood 81 her.

A.performance

B.determination

C.conformity

D.intelligence

判断题