问题 单项选择题

下列哪个项目在“以前年度损益调整”科目的借方反映

A.调增本期管理费用

B.调整以前年度损益而相应减少管理费用

C.调整以前年度损益而相应增加的投资收益

D.调整以前年度损益而需调增的财务费用

答案

参考答案:D

解析:选项A不通过“以前年度损益调整”科目核算;选项B和C在“以前年度损益调整”科目贷方反映;选项D在“以前年度损益调整”科目借方反映。

阅读理解

Robert Spring, a 19th century forger (伪造签字者), was as good at his profession that he was able to make his living for 15 years by selling false signatures of famous Americans. Spring was born in England in 1813 and arrived in Philadelphia in 1858 to open a bookstore. At first he make some money by selling his small but genuine of early U.S. autographs (亲笔签字). Discovering his ability at copying handwriting, he began imitating signatures of George Washington and Ban Franklin and writing them on the title pages of old books. To make less the chance of detection (发觉), he sent his forgeries (伪造物) to England and Canada for sale and circulation (销售).

Forgers have a hard time selling their products. A forger can't approach a respectable buyer but must deal with people who don't have much knowledge in the field. Forgers have many ways to make their work look real. For example, they buy old books to use the aged paper of the title page, and they can treat paper and ink with chemicals.

In Spring's time, right after the Civil War, Britain was still fond of the Southern states, so Spring invented a respectable maiden lady known as Miss Fanny Jackson, the only daughter of General "Stonewall" Jackson. For several years Miss Fanny's economic problems forced her to sell a great number of letters and manuscripts belonging to her famous father. Spring had to work very hard to satisfy the demand. All this activity did not prevent Spring from dying in poverty, leaving sharp-eye experts the difficult task of separating this forgeries from the originals.

小题1:Why did Spring sell his autographs in England and Canada?

A.There was a greater demand there than in America.

B.There was less chance of being detected there.

C.Britain was Spring's birthplace.

D.The price were higher in England and Canada.小题2:After the Civil War, there was a great demand in Britain for _______.

A.Southern money

B.signatures of George Washington and Ben Franklin

C.Southern manuscripts and letters

D.Civil War battle plans小题3:Robert Spring spent 15 years _______.

A.running a bookstore in Philadelphia

B.corresponding with Miss Fanny Jackson

C.as a forger

D.as a respectable dealer小题4:According to the passage, forgeries are usually sold to _______.

A.sharp-eyed experts

B.persons who aren't experts

C.book dealers

D.owner of the old books小题5:Who was Miss Fanny Jackson?

A.The only daughter of General "Stonewall" Jackson.

B.A little-known girl who sold her father's papers to Robert Spring.

C.Robert Spring's daughter.

D.An imaginary person created by Spring.

单项选择题