问题 多项选择题

根据我国现行的企业会计准则,对销售商品收入的确认,必须同时满足以下条件( )。

A.企业已将商品所有权的主要风险和报酬转移给购货方。风险,主要是指商品由于贬值、损坏、报废等原因而造成的损失。如果一项商品发生的任何损失都不需要本企业来承担,带来经济利益也不归属本企业所有,那么就意味着这项商品所有权上的主要风险和报酬已经转移给购货方

B.企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出商品实施控制

C.与交易相关的经济利益很可能流入企业

D.收入的金额能够可靠地计量

E.相关的已发生或将发生的成本能够可靠地计量

答案

参考答案:A,B,C,D,E

阅读理解

Marjorie Gestring

Marjorie Gestring was a springboard(跳板) diver from the United States who won the gold medal in 3-meter springboard diving at the 1936 Summer Olympics in Berlin, Germany at the age of 13 years.With the cancellation(取消) of the Olympics in 1940 and 1944 because of World War II, Gestring did not get a chance to defend her title, and her comeback attempt for the 1948 Summer Olympics failed.

Bob Mathias

17-year-old American Bob Mathias won the decathlon(十项全能运动) only four months after taking up the sport.He is the youngest athlete in Olympic history to win a men's track and field event.By the time Mathias retired from decathlon competition in 1952, he had nine victories in nine competitions.He had won two gold medals separately in 1948 and 1952.In 1954 a film about his early life called The Bob Mathias Story was made, in which he and his wife played themselves.

Fu Mingxia

Fu Mingxia was born on August 16, 1978 in Wuhan, Hubei Province.At an early age, her father taught her to swim at a nearby river.She started exercising gymnastics at age 5, soon turning to diving.Fu Mingxia left home at age 9 to train in Beijing.In the 1992 Summer Olympics held in Barcelona, Fu Mingxia became China's youngest Olympic champion ever when she won the 10-meter platform gold at the age of 13.

Ian Thorpe

Ian Thorpe was born on 13 October, 1982.He is a former Australian freestyle swimmer.At the age of 14, he became the youngest male ever to represent Australia.Ian Thorpe, 17 years old, won the gold medal in the 400m freestyle by breaking his own world record in Sydney 2000.He has won five Olympic gold medals.

小题1:How many times has Marjorie Gestring taken part in the Olympic Games?

A.Two.

B.Three.

C.Four.

D.Five.小题2:Which two athletes took part in the Olympics in the same year ?

A.Marjorie Gestring and Fu Mingxia

B.Bob Mathias and Fu Mingxia

C.Marjorie Gestring and Bob Mathias.

D.Bob Mathias and Ian Thorpe.小题3:How long had Fu Mingxia practised diving in Beijing before she won the 10-meter platform gold in the 1992 Summer Olympics?

A.About ten years.

B.About nine years.

C.About five years.

D.About three years.小题4:What is the passage mainly about ?

A.Some young Olympic champions.

B.The history of the Olympic Games.

C.How to train young Olympic athletes.

D.How to prepare for the Olympic Games.

翻译题