问题 单项选择题

下列交易或事项中,不应确认为营业外支出的是()。

A.支付的税款滞纳金

B.无法查明原因的现金短缺

C.无形资产出售净损失

D.固定资产盘亏净损失

答案

参考答案:B

解析:发生现金短缺,属于应由责任人赔偿或保险公司赔偿的部分,计入其他应收款:属于无法查明原因的,计入管理费用,而不应确认为营业外支出。

多项选择题
单项选择题

"The impulse to excess among young Britons remains as powerful as ever, but the force that used to keep the impulse in check has all but disappeared," claimed a newspaper. Legislation that made it easier to get hold of a drink was "an Act for the increase of drunkenness and immorality", asserted a politician.

The first statement comes from 2005, the second from 1830. On both occasions, the object of scorn was a parliamentary bill that promised to sweep away " antiquated" licensing laws. As liberal regulations came into force this week, Britons on both sides of the debate unwittingly followed a 19th-century script.

Reformers then, as now, took a benign view of human nature. Make booze cheaper and more readily available, said the liberalisers, and drinkers would develop sensible, continental European-style ways. Nonsense, retorted the critics. Habits are hard to change; if Britons can drink easily, they will drink more.

Worryingly for modern advocates of liberalisation, earlier doomsayers turned out to be right. Between 1820 and 1840, consumption of malt (which is used to make beer) increased by more than 50%. Worse, Britons developed a keener taste for what Thomas Carlyle called "liquid madness"—gin and other spirits.

The backlash was fierce. Critics pointed to widespread debauchery in the more disreputable sections of the working class. They were particularly worried about the people who, in a later age, came to be known as "ladettes". An acute fear, says Virginia Berridge, who studies temperance at the London School of Hygiene and Tropical Medicine, was that women would pass on their sinful ways to their children.

In the 19th century, temperance organisations set up their own newspapers to educate the public about the consequences of excess. That, at least, has changed: these days, the mainstream media rail against the demon drink all by themselves.

What do the 19th century reformers and present-day reformers have in common()

A. They follow a 19th century script

B. They hold a kindly attitude toward human nature

C. They attempt to make drinking readily available

D. They win over critic in the dispute of licensing laws