在对坏账损失进行审计时，郭辉发现W公司存在以下处理情况，其中_爱下问搜题

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问题单项选择题

在对坏账损失进行审计时，郭辉发现W公司存在以下处理情况，其中不正确的是 ( )。

A．某债务人失踪，在取得相关法律文件予以证实后，确认坏账损失

B．某债务人被撤销，尽管尚未完成清算，但根据政府相关部门责令关闭的文件等有关资料，确认坏账损失

C．对某债务人提起诉讼，虽然胜诉但因无法执行被裁定终止执行，确认坏账损失

D．某债务人已经注销，在取得相关法律文件予以证实后，确认坏账损失

答案

参考答案：B

解析：根据企业会计准则，应收账款符合下列条件之一时，应确认为坏账：(1)债务人死亡，以其遗产清偿后仍然无法收回；(2)债务人破产，以其破产财产清偿后仍然无法收回；(3)债务人较长时期内未履行其偿债义务，并有足够证据表明无法收回或收回的可能性极小。

完形填空

Directions: For each blank in the following passage there are four words or phrases marked A, B, C and D. Fill in each blank with the word or phrase that best fits the context.
As we all know, Chinese handwriting has infinite power to express differences of character and cultivation. But we have to admit that traditional handwriting has become a __50__ art, now that kids start using keyboards as soon as they begin school. However, writing things out by hand may be a __51__ way we train our brains, several studies suggest. Many psychologists think that handwriting can make you __52__!
Writing by hand is different from __53__ because it requires using strokes to create a letter, __54__ just selecting the whole letter by touching a key, says Virginia Berninger, a professor of psychology at the University of Washington. These __55__ movements activate large regions of the brain __56__ in thinking, memory, and language. Handwriting helps children learn letters and shapes, improves their composition of ideas, and may also __57__ fine-motor skills development.
A study by Berninger found that in grades two, four, and six, children wrote more words, faster, and expressed more __58__ when writing essays by hand than when typing on a keyboard.
A separate study by researchers at Indiana University found that children who practiced printing by hand had more active__59__than kids who __60__ looked at letters.
It’s not just children who __61__ from writing things out by hand, says a study in the Journal of Cognitive Neuroscience. Adults learning a new language remember its __62__ better if they write them out by hand than if they produce them with a keyboard.
As more people __63__ their days on the computer, says neuroscientist P. Murali Doraiswamy of Duke University, “__64__ people in handwriting skills could be a useful cognitive exercise.”

D．challenging

A．in addition to

B．rather than

C．information

单项选择题

动作是婴儿心理发展的( )。

A．动力
B．内因
C．源泉或前提
D．根本原因