问题 多项选择题

如果清偿因或有事项而确认的负债所需支出全部或部分预期由第三方或其他方补偿,下列说法中不正确的有( )。

A.企业应在补偿金额基本确定收到时,按所需支出确认负债,不能扣除补偿金额

B.企业只能在补偿金额基本确定收到时,作为资产单独确认,且确认的补偿金额不应超过所确认的预计负债的账面价值

C.企业只能在补偿金额很可能收到时,作为资产单独确认,且确认的补偿金额不应超过所确认的预计负债的账面价值

D.企业应在补偿金额基本确定收到时,按所需支出扣除补偿金额确认负债

答案

参考答案:C,D

解析: 企业只能在补偿金额基本确定收到时,才能作为资产单独确认;企业确认因或有事项产生的负债时,不应将从第三方得到的补偿金额从中扣除。

改错题

第四部分:写作(共两节,满分35分)

第一节 短文改错(共10小题;每小题1分,满分10分)

以下标有题号的每一行均有一个错误,请找出,并按下列情况改正:

此行多一个词:把多余的词用斜线划掉,在该行右边横线上写出该词,并也用斜线划掉。

此行缺一个词:在缺词处加一个漏字符号(^),在该行右边横线上写出该加的词。

此行错一个词:在错的词下划一横线,在该行右边横线上写出改正后的词。

注意:请在答题卡上作答。

A philosophy (哲学)professor walks in to give his class the exam.

Place his chair on  his desk, the professor says to the class,              76.      

“Use everything you’ve learned in that course to prove this        77.    

chair does not exist.” So, pencils are writing but erasers are            78.    

erasing. The students had a hard time proving that this chair             79.    

doesn’t exist except one student, whom spends thirty seconds     80.    

writing his answer, and then turns his paper, which surprises             81.    

his classmate. Time goes by, and the day comes when all          82.    

the students get their final grades. For everyone’s surprise, the   83.    

student who only wrote for thirty seconds gets a highly mark.    84.    

His answer to the question is “What a chair?”                           85.  

选择题