问题 判断题

X企业于2003年销售价值400000万元的A商品给Y企业,2011年12月31日该笔款项仍未收回。2012年3月份,Y企业因资不抵债而破产,如果Y企业破产财产不足以清偿X企业债务,则X企业应计提一定的坏账准备。

答案

参考答案:

解析:[考点] 坏账损失的核算
债务人破产,以其破产财产清偿后仍然无法收回的应收账款应确认为坏账。

单项选择题 A1型题
阅读理解

阅读理解。

     The New York Times, the Wall Street Journal, Financial Times and some other newspapers have published

articles indicating that cyber attacks targeting Google and several other U.S. companies were from China.

Such accusations are biased (有偏见的).

     These anicles take as evidence that hackers' IP addresses could be traced back to two schools in China.

However, it is common sense that hackers can attack by contmlling computers from anywhere in the world.

This fact also explains why hackers are hard to be tracked down.

     Computers in China are easy to be controlled by hackers as the majority of Chinese Internet users lack

security awareness and adequate protection measures.

     The hackers' IP addresses could by no means vindicate (证明正确) the newspapers' accusations that the

attacks were carried out by Chinese citizens or from within China.

     The New York Times says one of the schools from which the cyber attacks were said to originate has

military support. Another school "has received financing from a high-level government science and technology

project."

     The New York Times went to great lengths to mention that "graduates of one of the school's computcr

science department are employed by the local military each year." The paper, howevcr, did not care to tell its

readers that a school in China does not need to have any special relationship with the military to have its

graduates in uniform. It is also true in the United States, where the New York Times is based.

     China's attitude toward cyber attacks has been unequivocal and has adopted laws against such crimes, as

China is one of the countries that suffer from cyber attacks.

     The U.S. government, on the other hand, takes an uncertain attitude toward cyber attacks. According to

media reports, the U.S. Homeland Security and Defense departments have both openly employed hackers.

     People with a "blackhat perspective" and knowing how to "do threat modeling" are the best choices, said

Philip Reitinger, Department of Homeland Security deputy undcrsecretary, at an information security

conference last October.

     Cyber crimes could cause immense losses to individuals, companies and nations. Effective supervision (监

督) and closer international cooperation are ways to improve cyber security. Finger pointing is not.

1. The passage is intended to tell us that _____.  [ ]

A. IP addresses are often used as evidence to track down hackers

B. it's not necessary for schools in China to contact the military

C. the U.S. government openly employ hackers to deal with cyber attacks

D. the accusations of cyber attacks against China are unreasonable and irresponsible

2. The underlined word "unequivocal" in Paragraph 7 means _____. [ ]

A. clear

B. negative

C. supportive

D. vague

3. We can conclude from the passage that _____.[ ]

A. international cooperation and finger pointing are called for to ensure cyber safety

B. people skilled at doing threat modeling don't have security awareness

C. some hackers work for the U.S. Homeland Security and Defense departments

D. hackers are difficult to catch because they can cause lots of losses to people

4. The passage is organized by _____.[ ]

A. raising questions and analyzing figures

B. making descriptions and giving explanations

C. presenting opinions and providing arguments

D. giving definitions and explaining details