问题 多项选择题

某股份有限公司对下列各项业务进行的会计处理中,符合会计准则规定的有。

A.由于物价持续下跌,存货的核算由原来的加权平均法改为先进先出法

B.由于银行提高了借款利率,当期发生的财务费用过高,故该公司将超出财务计划的利息暂作资本化处理

C.由于产品销路不畅,产品销售收入减少,固定费用相对过高,该公司将固定资产折旧方法由双倍余额递减法改为平均年限法

D.由于客户财务状况改善,该公司将坏账准备的计提比例由原来的6%降为3%

答案

参考答案:A, D

解析:

选项A为变更会计政策后能够提供更可靠、更相关的企业财务信息;选项D变更坏账计提比例后可以提供更可靠、更相关的企业财务信息。选项B.C是出于损益操纵目的而作的会计政策改变,不符合会计准则规定。

阅读理解

     We have all experienced days when everything goes wrong. A day may begin well enough, but

suddenly everything seems to get out of control. It seems as if a single unimportant event may cause a

number of things to happen. Let us suppose that you are preparing a meal and keeping an eye on the

baby at the same time. The telephone rings and this means your troubles are beginning. While you are on

the phone, the baby pulls the table-cloth off the table, destroying your half prepared meal. You hang up

hurriedly and attend to your baby. Meanwhile, the meal gets burnt. As if this were not enough to bring

you to tears, your husband arrives, unexpectedly bringing three guests to dinner.

     Things can go wrong on a number of people on the road. During the rush hour one evening two cars

hit each other and both drivers began to argue. The woman driver behind the two cars happened to be a

learner. She suddenly go into a panic (恐慌) and stopped her car. This made the driver following her

stop suddenly. His wife was sitting beside him holding a large cake. As she was thrown forward, the

cake went right through the window and landed on the road. Seeing a cake flying through the air, a

truck-driver had to stop his truck all of a sudden. The truck was carrying empty beer bottles and

hundreds of them slid off the back of the truck on to the road. This led to yet another angry argument.

Meanwhile, the traffic piled up behind. It took the police nearly an hour to get the traffic on the move

again. In the meanwhile, the truck-driver had to sweep up hundreds of broken bottles. Only two dogs

were enjoying themselves from the accident, for they were happily having what was left of the cake. It

was just one of those days!

1. According to the author's opinion, ____.

A. a small matter may cause great trouble

B. accidents may happen anytime

C. troubles always come in groups

D. anyone may have trouble any day

2. When the telephone rings,____.

A. you'd better have your baby a little distant from your table before answering it

B. your trouble is sure to come

C. you'd better just let it ring all the way

D. you should never go to answer it in a hurry

3. What did the police do after the accident?

A. They helped the driver clean up the road.

B. They helped the drivers to go on with their journey.

C. They tried to stop the people from arguing.

D. They would find out who should be responsible

4. From the story we can see ____.

A. such accidents are rather common

B. such accidents are rather strange

C. no one can explain why such accidents happen

D. some drivers are too careless

填空题