问题 单项选择题

假设你是一名中国注册会计师在下列有关收入表述的结论中,你认为不恰当的是 ( )。

A.销售给子公司产品10000件,每件5000元,已确认为收入。该产品的市价为每件 4000元,建议其调减收入10000000元
B.转让某专利技术的使用权三年,一次性收费300万元,不再提供后续服务,企业已全部确认为收入,建议其分期确认,调整收入
C.含在商品售价内五年的服务费,企业全部确认为收入,建议其调整计入“递延收益”分期确认收入
D.资产负债表日至财务报告批准报出日退回的报告期收入,建议其调整报告期的收入、成本、税金等相关项目

答案

参考答案:B

解析: 转让某专利技术的使用权三年,一次性收费300万元,不再提供后续服务,企业应全部确认为收入。

阅读理解

Happiness is for everyone. You don’t need to care about those people who have beautiful houses with large gardens and swimming pools or those who have nice cars and a lot of money and so on. Why? Because those who have big houses may often feel lonely and those who have cars may want to walk on the country roads at their free time.

In fact, happiness is always around you if you put your heart into it. When you are in trouble at school, your friends will help you; when you study hard at your lessons, your parents are always taking good care of your life and your health; when you get success, your friends will say congratulations to you; when you do something wrong, people around you will help you to correct it. And when you do something good to others, you will feel happy, too. All these are your happiness. If you notice a bit of them, you can see that happiness is always around you.

Happiness is not the same as money. It is a feeling of your heart. When you are poor, you can also say you are very happy, because you have something else that can’t be bought with money. When you meet with difficulties, you can say loudly you are very happy, because you have more chances to challenge(向…挑战)yourself. So you can not always say you are poor and you have bad luck. As the saying goes, life is like a revolving(旋转)door. When it closes, it also opens. If you take every chance you get, you can be a happy and lucky person.

小题1:Those who have big houses may often feel         .

A.happy

B.lonely

C.free

D.excited小题2:When you fall down in a PE class, both your teacher and your classmates will     .

A.laugh at you

B.play jokes on you

C.quarrel with you

D.help you up小题3:What will your friends say to you when you make great progress?

A.Oh, so do I

B.Congratulations

C.Good luck

D.It’s just so-so小题4: Which idea is NOT right according to the passage?

A.People who have cars would never like to walk in the open air

B.You can get help from others when you make mistakes

C.You can still be a happy person even if you have little money

D.Happiness is always around you though difficulties come towards you小题5: Which of the following is this passage about?

A.Bad luck

B.Good luck

C.Happiness

D.Life

判断题