问题 单项选择题 计算题

甲股份有限公司(以下简称"甲公司")2013年发生如下事项。

(1)甲公司于2013年12月10日与乙公司签订合同,约定在2014年2月10日以每件40元的价格向乙公司提供A产品10000件,如果不能按期交货,将向乙公司支付总价款20%的违约金。由于原材料价格上升及人工成本提高等因素,导致A产品的单位成本超过合同单价。至2013年年末产品完工并验收入库。假设A产品的单位成本为50元,市场单位售价为45元,假设不考虑相关税费。

(2)2013年8月1日,甲公司因产品质量不合格而被丙公司起诉。至2013年12月31日,该起诉讼尚未判决,甲公司估计很可能承担违约赔偿责任,赔偿150万元的可能性为70%,赔偿100万元的可能性为30%。甲公司基本确定能够从直接责任人处追回30万元。

(3)甲公司2012年12月31日"预计负债-产品质量保证"科目年末余额为20万元。2013年第一季度、第二季度、第三季度、第四季度分别销售B产品100台、200台、220台和300台,每台售价为20万元。对购买其产品的消费者,甲公司做出如下承诺:该产品售出后三年内如出现非意外事件造成的故障和质量问题,甲公司免费负责保修(含零部件更换)。根据以往的经验,发生的保修费一般为销售额的1%~2%。假定甲公司2013年四个季度实际发生的维修费用分别为16万元、44万元、64万元和56万元。

根据上述资料,不考虑其他因素,回答下列问题。

针对事项(2),2013年12月31日甲公司会计处理中不正确的是()。

A.登记营业外支出120万元

B.登记其他应收款30万元

C.登记管理费用120万元

D.登记预计负债150万元

答案

参考答案:C

单项选择题

Passage One

Discussion of the assimilation of Puerto Ricans in the United States has focused on two factors: social standing and the loss of national culture. In general, excessive stress is placed on one factor or the other, depending on whether fine commentator is North American or Puerto Rica. Many American social scientists, such as Oscar Handlin, Joseph Fitzpatrick, and Oscar Lewis, consider Puerto Ricans as the most recent in a long line of ethnic entrants to occupy the lowest rung on the social ladder. Such a "socio-demographic" approach tends to regard assimilation as a benign process, taking for granted increased economic advantage and inevitable cultural integration, in a supposedly egalitarian context. However, this approach fails to take into account the colonial nature of the Puerto Rican case, with this group, unlike their European predecessors, coming from a nation politically subordinated to the United States. Even the "radical" critiques of this mainstream research model, such as the critique developed in Divided Society, attach the issue of ethnic assimilation too mechanically to factors of economic and social mobility, and are thus unable to illuminate the cultural subordination of Puerto Ricans as a colonial minority.

In contrasts, the "Colonialist" approach of island-based writers such as Eduardo Seda-Bonilla, Manuel Maldonado-Denis, and Lius Nieves-Falcon tends to view assimilation as the forced loss of national culture in an unequal contest with imposed foreign values. There is, of course, a p tradition of culture accommodation among other Puerto Rican thinkers. The writings of Eugenio Fernandez Mendez clearly exemplify this tradition, and many supporters of Puerto Rico’s commonwealth status share the same universalizing orientation. But the Puerto Rican intellectuals who have written most about the assimilation process in the United States all advance cultural nationalist views, advocating the preservation of minority cultural distinctions and rejecting what they see as the subjugation of colonial nationalities.

This cultural and political emphasis is appropriate, but the colonialist thinkers misdirect it, overlooking the class relations at work in both Puerto Rican and North American history. They pose the clash of national cultures as an absolute polarity, with each culture understood as static and undifferentiated. Yet both the Puerto Rican and North American traditions have been subject to constant challenge from cultural forces within their own societies; forces that may move toward each other in ways that cannot be written off as mere "assimilation". Consider, for example, the indigenous and Afro-Caribbean traditions in Puerto Rican’ culture and how they influence and are influenced by other Caribbean cultures and Black cultures in the United States. The elements of Coercion and inequality, so central to cultural contact according to the colonialist framework, play no role in this kind of convergence of racially and ethnically different elements of the same class.

The Puerto Rican writers who have written most about assimilation do NOT ().

A.regard assimilation as benign

B.resist cultural integration

C.describe in detail the process of assimilation

D.take into account the colonial nature of the Puerto Rican case

填空题