问题 单项选择题

下列关于收入总额的确认的表述错误的是( )。

A.股息、红利等权益性投资收益,除国务院财政、税务主管部门另有规定外,按照被投资方作出利润分配决定的日期确认收入的实现
B.接受捐赠收入,按照实际收到捐赠资产的日期确认收入的实现
C.特许权使用费收入,按照合同约定的签订特许权合同的日期确认收入的实现
D.利息收入,按照合同约定的债务人应付利息的日期确认收入的实现

答案

参考答案:C

解析:特许权使用费收入,按照合同约定的特许权使用人应付特许权使用费的日期确认收入的实现,故C项说法错误。

单项选择题 A1/A2型题
完形填空

第二节::完形填空(共20小题;每小题1.5分,满分30分)

I was parked in front of the mall wiping off my car. Coming my way from across the parking lot was  1  society would consider a bum(无业游民). From the  2  of him, he had no car, no home, no clean clothes, and no money. He sat down in front of the bus stop but didn’t look like he could have enough money to even  3  the bus. “That’s a very pretty car,” he said. He was  4  but he had a(n)  5  of dignity around him. I said, “thanks,” and  6  wiping off my car. He sat there  7  as I worked. The  8  beg for money never came. As the silence between us widened something inside said, “ask him if he needs any help.” I was  9  that he would say “yes”. “Do you need any help?” I asked. He answered in three  10  but profound(深远的) words that I shall never  11 . “Don’t we all?” he said.

I had been feeling high, successful and important  12  those three words  13  me like a shotgun. Don’t we all? I needed help. Maybe not for bus fare or a place to sleep, but I needed help. I  14  my wallet and gave him not only enough for bus fare, but enough to get a warm meal and  15  for the day. Those three little words still ring  16 . No matter how much you have, no matter how much you have  17 , you need help too. No matter how  18  you have, no matter how  19  you are with problems, even without money or a place to sleep, you can  20  help.

1. A. that              B. what          C. which        D. how  

2. A. expressions        B. manners       C. looks             D. attitudes 

3. A. ride                B. buy          C. drive          D. stop    

4. A. generous          B. disappointed   C. modern          D. ragged 

5. A. air                   B. atmosphere     C. appearance     D. figure 

6. A. finished            B. stopped          C. continued        D. began 

7. A. quietly                  B. casually                C. aimlessly               D. eagerly 

8. A. intenting            B. expected            C. boring            D. supposed 

9. A. afraid                  B. glad              C. doubtful         D. sure

10. A. simple             B. complex           C. strange              D. rigid 

11. A. accept                B. forget             C. respond          D. choose  

12. A. unless                B. after              C. until              D. when  

13. A. fightened        B. moved           C. wounded        D. hit  

14. A. reached in               B. searched for    C. looked up       D. exposed to 

15. A. shelter             B. clothes            C. reward            D. blanket 

16. A. nice                   B. ridiculous       C. true                D. proper 

17. A. submitted           B. devoted         C. applied          D. accomplished

18. A. few                 B. many              C. little               D. enough 

19. A. loaded             B. puzzled           C. angry             D. unsatisfied 

20. A. receive             B. give                 C. need              D. seek