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问题 单项选择题

对于存货清查中发生的盘盈和盘亏，应先计入“待处理财产损溢”账户，查明原因之后，期末正确的处理方法是( )。

A．有关机构批准后再做处理；未经批准的，期末不做处理

B．有关机构尚未批准的，期末可以暂不处理，但应在会计报表附注中做出说明

C．有关机构尚未批准的，期末可以估价处理，下期期初应红字冲回

D．无论是否经有关机构批准，均应在期末结账前处理完毕，其中未经批准的，应在会计报表附注中作出说明

答案

参考答案：D

解析： 盘盈或盘亏的存货，如在期末结账前尚未经批准的，应在对外提供财务会计报告时先按有关规定进行处理，并在会计报表附注中作出说明；如果其后批准处理的金额与已处理的金额不一致，应按其差额调整会计报表相关项目的年初数。

单项选择题

以下对生活事件理解错误的是

A．生活事件是在生活中遇到的重要事件

B．不同的生活事件所产生的心理应激量是不同的

C．相同的生活事件所产生的心理应激量是相同的

D．也可以有正性的生活事件

E．采用调查、会谈、观察等常用方法
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填空题


Statistics from China (1) be mind boggling: 1.2 billion (2) , 1.73 trillion cigarettes smoked in a year, 7,000 different (3) of woody plants. But amid all of these staggering sums, one factoid stands (4) for both its audacious size and for what it says about China’s future: there are 630 million Chinese under the age of 24. That’s a lot of (5) energy to burn. Materialism may be the (6) preoccupation among China’s young people these days, but just beneath the surface lies a feeling (7) wounded nationalist pride and an ever-deepening spiritual hunger. It isn’t clear where China’s young people are headed. But this is a generation that, by its (8) size and certain talents, will (9) the world’s destiny.
Here’s another sobering statistic: this is Terry McCarthy’s 22nd, and final, cover (10) for TIME Asia-he’s leaving the region (11) three years to become TIME’s Los Angeles (12) chief. McCarthy, who has indefatigably crisscrossed Asia out of his twin bases of Hong Kong and Shanghai, was the main driver (13) this week’s superb special report on young China. He developed the story list, guided much (14) the reporting
and wrote some of the articles. All (15) planning a swank black-tie masked ball last weekend in Shanghai. "I was (16) by the willingness of individual Chinese to write for us or talk about their (17) ," McCarthy says about the special (18) . "These are the guys (19) are going to be running the country in 20 (20) ." If we’re lucky, McCarthy will be back in the region long before then.
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