问题 多项选择题

下列交易或事项的会计处理中,符合会计准则规定的有( )。

A.分期收款方式销售商品,应按合同约定的收款日期分期确认收入

B.存货采购过程中因不可抗力而发生的净损失,应计入存货采购成本

C.以支付土地出让金方式取得的土地使用权,在尚未用于开发项目前按期摊销

D.对于特殊行业的特定固定资产,确定其初始入账成本时还应考虑弃置费用

E.自行开发并按法律程序申请取得的无形资产,将原发生时计入损益的开发费用转为无形资产的入账价值

答案

参考答案:C,E

解析: 分期收款方式销售商品,应按未来应收货款的现值确认收入;存货采购过程中因不可抗力而发生的净损失,应计入当期损益;自行开发并按法律程序申请取得的无形资产,不得将原发生时计入损益的开发费用转为无形资产的入账价值。

阅读理解

阅读理解。

     When you finish high school or university, is learning done? The answer is "no". In many countries,

people continue learning all their lives.

      Why is lifelong learning important? How can it help you? Let's look at one example of lifelong learning

in Japan. Why is lifelong learning important?

      You go to school and learn. You take tests. But learning doesn't only happen in school. And learning

doesn't stop when you graduate from high school or college. You are learning all the time. For example,

learning can happen when you go to a museum. It can also happen when you get a job. You learn when

you play a sport or when you take a trip. Learning is life! We never stop learning. Every day, you can

improve yourself by learning something new.

       Lifelong learning in Japan

       In Japan, life learning is very important. People in Japan like to try new learning activities. Music

calligraphy, flower arranging, and foreign languages are some of their favorite classes. The Japanese take

classes to improve their skills and learn new things.

       Conclusion

       When we graduate from school, we can continue to learn. Make lifelong learning one of your goals!

1. Why is lifelong learning important? 

A. It helps you improve yourself.

B. It's the best way to learn.

C. It's fun and easy.

D. It's an important goal.

2. Some people in Japan take foreign language classes to  _____.

A. get a job

B. learn new things

C. get good grades

D. finish college

3. Which of the following is TRUE according to the passage? 

A. Learning only happens in school.

B. When we graduate from school, learning is done.

C. You can't learn anything when you play a sport.

D. Music, calligraphy, flower arranging and foreign languages are popular classes in Japan.

4. What is the main idea of the reading?

A. Learning can be fun.

B. We are always learning in school.

C. Finishing high school is important.

D. People can learn all their lives.

单项选择题