问题 单项选择题

A注册会计师负责对X公司2010年度财务报表进行审计。在获取和评价审计证据时,A注册会计师遇到下列事项,请代为做出正确的专业判断。

A注册会计师在审计X公司2010年度财务报表时发现,X公司2010年1月1日采用分期收款方式向X公司销售一套大型设备,合同约定的销售价格为1000万元(不含增值税),分5次于每年12月31日等额收取。该大型设备成本为800万元,假定该销售商品符合收入确认条件,同期银行贷款年利率为6%,不考虑其他因素,X公司2010年1月1日应确认的销售商品收入金额为()万元。(假定期数为5,利率为6%的普通年金现值系数为4.2124,四舍五入取整数)

A.800

B.842

C.1000

D.1170

答案

参考答案:B

解析:

分期收款销售商品实质上具有融资性质的,应当按照应收的合同或协议价款的公允价值确定销售商品收入金额,应确认的销售商品收入金额=200×4.2124≈842(万元),故选项B正确。

单项选择题
阅读理解

Some futurologists have assumed that the vast increase of women in the workforce may portend(预示)an increase in divorce. The opposite of this concern is that the outlook of becoming a multi-paycheck household could encourage marriage. The earning ability of a woman can make her more attractive as a marriage partner.

The increase in divorce rates follows to the increase in women working outside the home. Yet, it may be wrong to jump to any simple cause-and-effect conclusions. The effect of a wife’s work on divorce is no less cloudy than its effect on marriage decisions. The realization that she can be a good provider may increase the chances that a working wife will choose divorce over an unsatisfactory marriage. But the reverse is equally reasonable. Tensions grounded in financial problems often play a key role in ending a marriage. By raising a family’s standard of living, a working wife may strengthen her family’s financial and emotional stability.

Psychological factors also should be considered. For example, a wife blocked from a career outside the home may feel caged in the house. She may view her only choice as seeking a divorce. On the other hand, if she can find fulfillment through work outside the home, work and marriage can go together to create a stronger and more stable union.

A working wife may rob a husband of being the master of the house. Meanwhile, an attractive woman who finds her value in work may play an important role in a stable marriage. Depending upon how the couple reacts to these new conditions, it could create a stronger equal partnership or it could create new insecurities.

小题1: If women find fulfillment through work outside the home, _________.

A.they are more likely to control their marriage partners

B.their husbands are expected to do more housework

C.their marriage ties can be strengthened

D.they tend to put their career before marriage小题2:One reason why women with no career may seek a divorce is that ________.

A.they feel that they have been robbed of their freedom

B.they are afraid of being bossed around by their husbands

C.they feel that their partners fail to live up to their expectations

D.they tend to suspect their husbands loyalty to their marriage小题3: Which of the following shows the structure of the passage?

小题4:Which of the following statements can best summarize the author’s view in the passage?

A.The stability of marriage and the divorce rate may reflect the economic social position of women.

B.Even when economically independent, most women have to struggle for real equality in marriage.

C.In order to secure their marriage women should work outside the home and remain independent.

D.The effect of the growing female workforce on marriage varies from case to case.