问题 单项选择题

被审计单位销售时采用了现金折扣的方式,如果购货方实际享受了现金折扣,被审计单位对现金折扣应作的正确会计处理是()。

A、冲减当期主营业务收入

B、增加当期财务费用

C、增加当期主营业务成本

D、增加当期销售费用

答案

参考答案:B

解析:对现金折扣采用总价法进行会计处理,应收账款入账时不扣除现金折扣,现金折扣在实际发生时计入当期财务费用。

阅读理解

阅读理解。

     More and more Chinese mainland buyers have in the past few weeks been queuing to cross the border into Hong Kong to lessen growing financial pressure led by rising food prices at home. Their shopping

baskets are full of sugar, salt and even tissue paper.

     While prices are rising so fast, many people are worrying out ways to cut down their expenses. Du Z

henqi, an 80-year-old Beijinger, grows different vegetables in the community yard. But this year, before they turned ripe, they were all picked by his neighbors. “The prices of vegetables have gone up dramatically,” said Du. “So I understand those people and it pleased me to offer them my help.” Du expressed his

sympathy for these who took away his vegetables without permission.

     The rise of food price in China has made people with low incomes feel serious financial pressure and

forced them to spend wisely.

     A collection of practical money-saving tips is thus becoming increasingly popular among Chinese

citizens. If you search “money-saving strategies” in Baidu, you will find 4.27 million entries in 0.19 seconds. The collection provides tips such as choosing local and seasonal products, avoiding buying vegetables on

rainy or snowy days when higher transport costs increase prices, using websites for purchases, and

planting vegetables on the balcony. Some consider buying in large quantity to stay within a tight budget.

     Fei Yuqin, who lives in Shanghai, frequently hurries to a farmers’ market before 6 a.m. to buy large

amounts of vegetables for her family and neighbors. “Instead of buying small amounts, I buy large amounts of vegetables at the market and get a 50-percent discount.”

     With these tips, many people have become experts in cutting household expenses. However, financial

pressure caused by the current round of price rising still troubles many Chinese people.

1. The underlined word “lessen” in Paragraph 1 probably means "_______".

A. indicate

B. increase

C. remove

D. reduce

2. Paragraph 2 functions as _______ in the text.

A. an introduction

B. a conclusion

C. an example

D. a hook

3. Fei Yuqin’s story tells us that to save money buyers can _______.

A. buy products in large quantity

B. avoid buying vegetables in bad weather 

C. choose local seasonal goods

D. plant vegetables in the community yard

4. Which of the following is TRUE?

A. More mainland Chinese travel to Hong Kong to avoid the financial pressure.

B. Du Zhenqi is so angry with those picking his vegetables without permission.

C. People stay within a tight budget due to their ignorance to money-saving tips.

D. Many Chinese are still in trouble with the current dramatically rising prices.

5. The text is mainly about _______.

A. a pleasant journey for mainland Chinese to Hong Kong

B. practical strategies in cutting the household expenses 

C. some popular tips on using websites for purchases

D. solutions to the problems happening in neighborhood

单项选择题 A1/A2型题