问题 单项选择题

一家汽车制造商在正常情况下应该确认收入的时期是()。

A.汽车被卸下组装线

B.从经销商那里得到订单

C.汽车运到经销商处

D.汽车由经销商销售给消费者

答案

参考答案:C

解析:

收入确认原则规定,收入应予确认,当(1)收入已被实现,或可实现,且(2)收入已挣到。当公司实体为了有权得到该收入所代表的利益,已经充分完成了其必须履行的义务时,认为收入已挣到。在汽车制造商的例子中,收入产生过程中的关键事项为汽车从制造商到经销商的销售和转移。销售时点应为汽车运到经销商的时点,而这一销售时点是确认收入的时点。选项(a)和(b)不正确,因为在这一时点上,收入还未被挣到,在挣到时才能确认为收入。选项(d)不正确,制造商的收入应该在制造商的销售时点上确认,而不应该等到经销商的销售时点才确认。

阅读理解

第二部分:阅读理解(共15小题;每小题2分,满分30分)

阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将该项涂黑。

Ramadan

Ramadan is one of the most important festivals for Muslims. The name of the festival comes from the Arabic month in which it is celebrated. Ramadan is celebrated in countries all over the world, especially in Africa and the Middle East. The time for celebrating Ramadan varies each year. People celebrate it in the ninth month of the Arabic lunar calendar. During Ramadan, people must not eat during the day: from when the sun comes up to when the sun goes down, people celebrating Ramadan will not eat or smoke. When the sun has gone down, however, the celebration begins. People often stay up all night eating, singing and dancing.

Easter

In late spring, many people around the world celebrate Easter. The festival is a celebration of spring and it is also a religious holiday. It is the time for Easter bunnies and egg hunts, and of course for eating lots of delicious foods. Easter is celebrated in late March or early April but the exact dates are different from year to year. People celebrate Easter in different ways: in some countries, the Easter Bunny-a big rabbit-will visit people and children will go on egg hunts, looking for eggs and candy that have been hidden by their parents. In other countries, Easter is a time for children to dress up like witches and go from door to door asking for candy---much like Halloween in the US. The Easter Bunny and the Easter Egg are popular symbols of the festival.

41. The word Ramadan is the name of____________.

A. a person    B. a town     C. a month    D. a holy book

42. Ramadan and Easter are_________.

festivals celebrated in Asia and Africa

festivals celebrated by people all over the world

two names of the year

the only festivals that people like to celebrate

43. During Ramadan, people do not ____________ during the day.

A. eat       B. sing       C. talk         D. sleep

44. In some countries, children will go on ____________ during Easter.

A. picnics     B. egg hunts     C. trips        D. fighting

45.The two main popular symbols of Easter are the ________ and the ________.

A. Easter Man, Easter egg            B. Easter Bunny, Easter tree

C. Easter Man, Easter tree            D. Easter Bunny, Easter egg 

单项选择题