下列各项中不符合可靠性要求的是（）。
A.甲公司按照合理确定的5%的计提比例计提坏账准备50万元
B.乙公司期末将已运至企业、尚未收到发票的商品暂估入账
C.丙公司按照销售发票确认收入并结转成本
D.丁公司为降低企业当期应交的增值税额，从关联企业购入进项发票500万元
参考答案：D
解析：选项A、B、C均为企业在合理的范围内做的会计估计或真实的业务，符合可靠性要求；选项D，增值税发票不允许买卖，购入的发票为虚开，是一种逃税行为，不符合可靠性的要求。
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| In 1971, a young man who grew up very poor was travelling across the country, trying to make a new 1 for himself. Along the way, he had 2 run out of money and was forced to spend the night in his car. This 3 until one morning, after a week of sleeping in his car, he walked 4 into a restaurant and ordered a big breakfast. After eating his first good meal in 5 , he found himself 6 to the waiter, telling him he had lost his 7 . The waiter, who was also the owner, walked 8 the chair where the young man had been sitting. He bent down, 9 a $20 bill that looked 10 it had fallen on the floor and said,"Son, you must have 11 this," the owner said. The young man couldn't believe his 12 ! He quickly paid for the breakfast, left a 13 , bought gas with the change, and headed West. On the way out of town, he began to understand 14 the fellow did. Maybe nobody dropped the money 15 ."Maybe that fellow just knew I was 16 and he helped me in a way that didn't 17 me." Right then he made a promise to help others if he could. Later, he worked very hard and became a rich man. Now, he lives near Kansas City. Each year he 18 thousands of dollars. He is known as the "Secret Santa" because at 19 time each year, he personally hands money out to those on the streets and at hospitals."I've lived the story, so I know it certainly more blessed(带 来快乐的) to give than to 20 , because it comes back to you many many times over," he says. "It restores some faith in humanity." | ||||
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