企业在确定商品销售收入时，应该考虑各种可能发生的现金折扣和销

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问题判断题

企业在确定商品销售收入时，应该考虑各种可能发生的现金折扣和销售折让。 ( )

答案

参考答案：错

解析：根据会计准则规定，企业在确定商品销售收入时，不考虑各种可能发生的现金折扣和销售折让。现金折扣在实际发生时计入当期“财务费用”；销售折让应在实际发生时冲减发生当期的收入。

阅读理解

Lessons start at two o’clock in the afternoon. There are two lessons. We have history and

chemistry. I like chemistry. It’s my favourite lesson. After class, we do activities on the playground.

Some play football, some play table tennis, and others(其他的)play games. My favourite sport is

basketball, so I play basketball with my friends. We leave school at half past four.

根据短文内容，回答问题

1. What time do lessons start in the afternoon?

_________________________

2. How many lessons are there in the afternoon?

_________________________

3. What’s the writer’s(作者的) favourite lesson?

_________________________

4. Is table tennis the writer’s favourite sport?

_____________________________________________________

5. What time does the writer leave school?

_____________________________________________________

填空题

数据库设计分为以下6个设计阶段：需求分析阶段、【4】、逻辑设计阶段、物理设计阶段、实施阶段、运行和维护阶段。