问题 单项选择题

某上市公司2011年度财务报告于2012年2月10日编制完成,所得税汇算清缴日是3月20日,注册会计师完成审计及签署审计报告日是2012年4月10日,经董事会批准报表对外公布日为4月20日,财务报告实际对外报出日为4月22日,股东大会召开日期是4月25日。

2012年1月10日,因产品质量原因,客户将2011年12月10日购入的一大批大额商品(达到重要性要求)退回。

要求:

根据上述资料,不考虑其他因素,回答下列问题。

下列关于产品退回相关处理的说法中,正确的是()

A、冲减2012年度会计报表主营业务收入等相关项目

B、冲减2011年度会计报表主营业务收入等相关项目

C、不做会计处理

D、在2012年度会计报告报出时,冲减利润表主营业务收入项目的上年数等相关项目

答案

参考答案:B

解析:报告年度或以前年度销售的商品,在年度资产负债表日至财务会计报告批准报出日退回,应冲减报告年度会计报表相关项目的数字。

阅读理解

Several different stories are told about the origin of Saint Valentine’s Day. One story dates as far back as the days of Roman Empire. According to the story. Claudius, the Emperor of Rome, wanted to increase the size of the army. He knew that it would be easier to get young men who were not married to join the army; therefore, he made a rule that no young men could marry until he had served in the army for a number of years.

A priest(man working in church) named Valentine broke the rule and secretly married a great number of young people. Finally, Claudius found out about Valentine and put the priest in prison, where he remained until his death on February 14.

After his death, Valentine was made a saint(圣人) and the day of his death was named Saint Valentine’s Day----which is a time for people to send one another their greeting of many kinds.

February 14, Valentine’s Day, is sweetheart’s day, on which people in love with each other express their soft feelings.

People sometimes put their

love message in a heart shaped box of chocolate or a bunch of flowers tied with red ribbons. Words of letters may be written on the flower covered card, or something else. Whatever the form may be, the message is almost the same “Will you be my Valentine?”

64. According to the rule_______.

A. no young men could get married unless they were old enough.

B. Young men could get married if they had served the army for a number of years.

no one could get married without the emperor’s permission

young men could get married only in the army.

65. The passage mainly tells us about_______.

A. How Valentine died                B. The emperor of Rome   

C. How Valentine’s Day is celebrated    D. The origin of Valentine’s Day

66. February 14 is chosen as Valentine’s Day because_______.

A. people want to remember Valentine

lovers express their soft feelings on this day

people send one another greeting of many kinds on this day

people want to fix a date for lovers to express their emotion

67. Valentine was put in prison for ________.

A. he helped the couples who were not supposed to get married 

B. he got married 

C. he fell in love with more than one woman.  

D. he broke the emperor’s rule on purpose

单项选择题