问题 单项选择题

A注册会计师负责对甲公司2009年度财务报表进行审计。在获取和评价审计证据时,A注册会计师遇到下列事项,请代为做出正确的专业判断。

A注册会计师在审计甲公司的坏账准备时发现存在以下情况,其中不正确的是()。

A.2009年8月发生应收H公司的款项1000万元,2009年11月H公司已进入破产清算,甲公司对此计提了坏账准备

B.应收控股股东的款项8000万元账龄已经2年了,甲公司对此款项按公司计提坏账准备的原则计提了480万元坏账准备

C.2009年11月与M公司债务重组置换出去的应收款项,甲公司转回了该笔款项已计提的坏账准备400万元

D.对于账龄为2年的应收账款——T公司500万元,甲公司认为,鉴于其正在与T公司讨论债务重组协议,无法准确估计损失金额,决定本期不对该笔债权计提坏账准备

答案

参考答案:D

解析:

选项A中,当H公司进入破产清算,并不知道破产财产是否可以偿债时,可以考虑计提坏账准备;选项B中,应收关联方的款项,应当根据其可收回性,按公司计提坏账准备的政策计提坏账准备;选项C中,对于债务重组中的已计提坏账准备的应收账款,应当结转已计提坏账准备;选项D中,对账龄为2年的应收账款(T公司)500万元应计提坏账准备。

听力题

先通读下面的短文,然后根据短文内容和所给首字母,在空格内填入一个适当的单词,使短文完整。(每空0. 5分,共5分)

How can I win a Nobel Prize for writing? Here is the s___小题1:___ from this year’s winner: make it short, keep it real, and work hard.

Canadian author Alice Munro,82,was awarded the 2013 Noble Prize in the literature(文学)。She is k__小题2:___ for her short stories about personal relationship of ordinary people, usually women.

Munro was born in a farmer family in Ontario. The family was very poor. Munro did a lot of physical work a_____小题3:____ a young girl.

But she decided to be a writer when she was 12. She turns her hard childhood into great writing i__小题4:____.

The story Dear Life, for example, opens with a description of the neighborhood in which Munro grew up.

Besides, she talked a___小题5:___ her poor relationship with her mother in many of her stories, such as Lives of Girls and Women and Friend of My Youth.

Since she published her f__小题6:__ book in 1968, Munro has won many awards, with the Nobel Prize as her biggest honor. But Munro doesn’t see h_____小题7:______ as a talented writer.

“I’m the opposite of a writer with a quick gift. I don’t understand it very easily at all, the “it” being whatever I’m trying to do,” she said.

Do you d____小题8:_____ of becoming a writer while thinking you are not that talented? Munro has a tip for you: use notebooks and write a l____小题9:____.

“I have lots of notebooks that contain this terribly clumsy(蹩脚的) writing,” she said. But it helps her arrange her mind. “Stories would just be working in my head for so long that I was deep into t___小题10:___ when I started to write. ”

单项选择题