问题 单项选择题

按现行会计准则规定,企业采用售后回购方式销售商品,在销售时不应确认为销售收入,所依据的会计信息质量特征是()。

A.谨慎性

B.可理解性

C.可比性

D.实质重于形式

答案

参考答案:D

解析:实质重于形式要求企业应当按照交易或者事项的经济实质进行会计确认、计量和报告,不应仅以交易或者事项的法律形式为依据。销售商品的售后回购,如果企业没有将商品所有权上的主要风险和报酬转移给购货方,没有满足收入确认的各项条件,即使企业已将商品交付给购货方,销售也没有实现。

判断题
阅读理解

In white shirt, blue pants, black cloth shoes and two pigtails, Jingqiu gives off an air of great "pure beauty" in Zhang Yimou’s new movie Under the Hawthorn Tree, which tells the story of the sad romance of Jingqiu and a handsome young man named Laosan set at the end of the "cultural revolution" (1966-- 1976).

Before it was released, moviegoers foresaw what this "pure beauty" could be. Director Zhang complained of how long it had taken him to find the right girl for the part of Jingqiu -- a character so innocent. She believes that simply lying on the same bed as a man will make her pregnant.

It was 18-year-old Zhou Dongyu who stood out from the crowd. According to Zhang, Zhou has "eyes that are clear like a fountain on a mountainside". Born to an ordinary worker's family, the Shijiazhuang girl was in her final year of high school and working hard for a place in an art college.

"If you have fair skin and clear eyes, as Jingqiu does, it is easy to look pure. Girls today wear so many jewels and make-up--that's the reason Zhang was not interested," said Du Yanlai, 17, of Chengdu.

While some teenagers consider such "pure" beauty illusory, others believe that it speaks of something soulful.

Purity is all about an innocence that shines through from within, thinks 16-year-old Tan Mengxi of Nanjing. "Being pure can be simple, not having complicated thoughts and being inexperienced. However, it doesn't mean an ignorant or native person. So, a person is pure in his or her nature if he or she is always enthusiastic and able to deal with difficult matters independently. This purity doesn't pass with time, "she said.

小题1:What's the real purity according to Tan Mengxi?

A.Having eyes as clear as a fountain.

B.Not wearing so many jewels and make-up.

C.Being ignorant and native.

D.Being simple, enthusiastic and able to manage things alone.小题2:What does the underlined word “illusory” mean here?

A.unreal.

B.unhealthy.

C.unscientific.

D.negative.小题3:What can we infer from the passage?

A.Zhou Dongyu, who was 18,was from an art college.

B.Director Zhang disliked those girls with so many accessories and make-up.

C.Different people have different opinions about purity.

D.Many young girls in China are eager to stand out.小题4:The main idea of the passage is ______.

A.Why Director Zhang selected Miss Zhou as the leading star

B.How people like the movie Under the Hawthorn Tree

C.What makes a pure girl

D.Why Chinese girls want to be pure