问题
判断题
企业出售原材料的收益应该计入“营业外收入”。 ( )
答案
参考答案:错
解析: 企业出售原材料的收入计入“其他业务收入”,结转的成本计入“其他业务成本”。
企业出售原材料的收益应该计入“营业外收入”。 ( )
参考答案:错
解析: 企业出售原材料的收入计入“其他业务收入”,结转的成本计入“其他业务成本”。
完形填空。 | ||||
I grew up in a community called Estepona. I was seventeen when one morning Dad told me I could 1 him to a distant village, and then take the car to a 2 garage. I readily accepted. When we got to the village, I 3 to pick him up at 4 pm, then dropped off the ear at the garage. With several hours to 4 , I went to a theater. However, when the last movie 5 , it was six. I was two hours late! I knew Dad would be 6 if he found out rd been watching movies. So I decided not to tell him the 7 . when I hurried there I. apologized for being late, and told him I'd come as quickly as I could, 8 that the car had needed some major repairs. I'll never forget the 9 he gave me. "I'm disappointed you feel you have to 10 to me, Jason." Dad looked at me again. "When you didn't turn up'. called the garage to ask if there were any 11 , and they told me you hadn't yet picked up the car." I felt 12 as I weakly told him the real reason. 13 passed through Dad as he listened attentively. "I'm angry with 14 . I realize I've failed as a father. I'm going to walk home now and think seriously about 15 I've gone wrong all these years." "But Dad, it's eighteen miles!" My apologies were 16 . Dad walked home that day. I drove behind him, 17 him all the way, but he walked 18 . Seeing Dad in so much physical and emotional 19 was my most unforgettable experience. However, it was also the most 20 lesson. I have never lied since. | ||||
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