问题 单项选择题

2006年度W公司发生了几次债务重组事项,均为附或有条件的债务重组方式,对或有收益和或有支出的处理中正确的是( )。

A.债务重组中将来应收金额时包括或有收益

B.债务重组中将来应付金额时包括或有支出

C.对于重组债务金额的确定不包括或有支出,或有支出在重组时计人预计负债

D.已记录的或有收益没有取得时,在债务重组完成时转入营业外支出账户

答案

参考答案:C

解析: 将来应收金额或将来应付金额中不包括或有收益或或有支出。

问答题 简答题
完形填空
A few days ago, I bought some ink for my printer at my favorite $1 Supermarket, which sold everything from fresh produce to birthday cards at one dollar. Then l found a better        at a computer store. So I went back to the supermarket to        it for some other products. With        telling me exactly what to do, I put the ink into a plastic bag, tied it up, placed the bag into a push-cart and started      .
I was midway        when a clerk suddenly stopped me. "You are not allowed to        a bag around in this store. Open it and show me the      !" she yelled coldly.
    , I opened the bag and       the ink to her. "I'm returning it. " I said.
"You should have left the bag with the clerk upon       . Let me see your receipt!" she demanded I did as told, looking around, embarrassed        everyone was laughing at me. "Perhaps in the future you'll learn how to follow the store       . " she added.
By the time I finished shopping, I was angry. How dare she treat me as a       ? I went looking for her and asked for her      . She mumbled (嘀咕) something. I asked her again, and this time I heard "Ursula. "
"Ursula what?" I asked. She yelled at me,  "Ursula! " and stormed away.
"This employee is about to become unemployed, " I         when I got home. 1       their headquarters (总部). I described my unpleasant experience to a representative. She was sympathetic, "Our employees are taught to be      . Give me your phone number and I will ring you back. "
She did two days later. "I'm sorry," she said, "but there's no Ursula at that supermarket. Can you         her so that I can find out who she is? I assure you, we do not tolerate rude behavior, nor do we tolerate      to our customers. "
By this time, I had calmed down. l didn't really want the employee to lose her      . So I told the representative to forget about it.
小题1:
A.reductionB.choiceC.introductionD.price
小题2:
A.changeB.returnC.receiveD.replace
小题3:
A.somebodyB.nobodyC.everybodyD.anybody
小题4:
A.bargainingB.storingC.loadingD.shopping
小题5:
A.acrossB.upC.throughD.down
小题6:
A.carryB.showC.moveD.push
小题7:
A.identityB.contentsC.belongingsD.ink
小题8:
A.DepressedB.ShockedC.AmusedD.Stressed
小题9:
A.pouredB.mixedC.showedD.fell
小题10:
A.exitB.admissionC.entryD.departure
小题11:
A.even thoughB.as ifC.so thatD.in case
小题12:
A.linesB.bordersC.regulationsD.permissions
小题13:
A.criminalB.blue-collarC.beggarD.colleague
小题14:
A.numberB.careerC.explanationD.name
小题15:
A.calmed down B.thought aloudC.found outD.got through
小题16:
A.rangB.visitedC.questionedD.blamed
小题17:
A.patientB.cleverC.politeD.hardworking
小题18:
A.recognizeB.informC.describeD.forgive
小题19:
A.yellingB.pointingC.talkingD.lying
小题20:
A.jobB.wayC.chanceD.business