问题 单项选择题

重要空白凭证库房至少配备()名管库员。

A.1

B.2

C.3

D.4

答案

参考答案:B

单项选择题 A3/A4型题

XYZ公司的所得税税率为25%,2010年初“递延所得税资产”科目余额为250万元(均为可供出售金融资产公允价值变动对所得税的影响),“可供出售金融资产”科目余额为9000万元(初始投资成本为10000万元)。2010年12月31日,XYZ公司有以下尚未履行的合同:

(1)2010年12月,XYZ公司与甲公司签订一份不可撤销合同,约定在2011年2月以每件4.8万元的价格向甲公司销售1000件X产品;甲公司应预付定金560万元,若XYZ公司违约,双倍返还定金。XYZ公司2010年将收到的乙公司定金560万元存入银行。

2010年12月31日,XYZ公司的库存中没有X产品及生产该产品所需原材料。因原材料价格大幅上涨,XYZ公司预计每件X产品的生产成本为5.52万元。

(2)2010年12月,XYZ公司与乙公司签订一份Y产品销售合同,约定在2011年2月底以每件1.2万元的价格向乙公司销售3000件Y产品,违约金为合同总价款的30%。

2010年12月31日,XYZ公司库存Y产品3000件,每件成本1.6万元,目前市场每件价格2.4万元。假定XYZ公司销售Y产品不发生销售费用。

(3)2010年11月,XYZ公司与丙公司签订一份Z产品销售合同,约定在2011年2月末以每件4万元的价格向丙公司销售6000件Z产品,违约金为违约部分总价款的50%。

至2010年12月31日,XYZ公司只生产了Z产品4000件,每件成本4.8万元,其余2000件产品因原材料原因停产,由于生产Z产品所用原材料需要从某国进口,而该国出现金融危机,所需2000件原材料预计2011年3月末以后才能进口,恢复生产的日期很可能于2011年4月以后。

(4)2010年12月,可供出售金融资产的公允价值为9500万元。

(5)不考虑其他相关税费。假设税法规定,经济合同的违约金和资产减值损失在实际发生时才允许税前扣除。

要求:

根据上述资料,不考虑其他因素,回答下列问题。

XYZ公司2010年12月与乙公司签订3000件Y产品的销售合同,其正确的会计处理方法是()

A.不需要作任何会计处理

B.确认存货跌价损失1200万元

C.确认存货跌价损失1080万元

D.确认预计负债1080万元

单项选择题

Most people would be (1) by the high quality of medicine (2) to most Americans. There is a lot of specialization, a great deal of (3) to the individual, a (4) amount of advanced technical equipment, and (5) effort not to make mistakes because of the financial risk which doctors and hospitals must (6) in the courts if they (7) things badly.

But the Americans are in a mess. The problem is the way in (8) health care is organized and (9) . (10) to pubic belief it is not just a free competition system. The private system has been joined a large public system, because private care was simply not (11) the less fortunate and the elderly.

But even with this huge public part of the system, (12) this year will eat up 84.5 billion dollars—more than 10 percent of the U. S. Budget—large number of Americans are left (13) . These include about half the 11 million unemployed and those who fail to meet the strict limits (14) income fixed by a government trying to make savings where it can.

The basic problem, however, is that there is no central control (15) the health system. There is no (16) to what doctors and hospitals charge for their services, other than what the public is able to pay. The number of doctors has shot up and prices have climbed. When faced with toothache, a sick child, or a heart attack, all the unfortunate persons concerned can do is (17) up. Two thirds of the population (18) covered by medical insurance. Doctors charge as much as they want (19) that the insurance company will pay the bill.

The rising cost of medicine in the U. S. A. is among the most worrying problems facing the country. In 1981 the country’s health bill climbed 15.9 percent--about twice as fast as prices (20) general.

7()

A.treat

B.deal

C.maneuver

D.handle