试题与答案

备抵法是采用一定的方法按期估计坏账损失,计人当期费用,同时建立坏账准备,待坏账实际发

题型:单项选择题

题目:

备抵法是采用一定的方法按期估计坏账损失,计人当期费用,同时建立坏账准备,待坏账实际发生时,冲销( )。

A.本年利润

B.管理费用

C.坏账损失

D.已计提的坏账准备和相应的应收款项

答案:

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题型:多项选择题

甲因犯医疗事故罪,1998年1月3日被依法逮捕,1998年3月3日被判处2年有期徒刑,缓刑3年。在缓刑考验期内,甲继续在医院从事诊疗工作。但是甲在考验期内经常私自外出行医,收取报酬。并且在一次私自行医时造成难产,危及母婴的生命,幸亏患者亲属及时将孕妇送往医院抢救,才避免了发生严重后果。关于此案下列哪种说法是正确的( )。

A.甲某的缓刑考验期从1998年3月3日起至2001年3月2日止

B.甲某的缓刑考验期从1998年3月3日起至2001年1月2日止

C.对甲某应当撤销缓刑,执行原判刑罚

D.对甲某应当撤销缓刑,实行数罪并罚

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题型:单项选择题

When anyone opens a current account at a bank, he is lending the bank money. He may (1) the repayment of the money at any time, either (2) cash or by drawing a check in favor of another person. (3) , the banker-customer relationship is that of debtor and creditor who is (4) depending on whether the customer’s account is (5) credit or is overdrawn. But, in (6) to that basically simple concept, the bank and its customer (7) a large number of obligations to one another. Many of these obligations can give (8) to problems and complications but a bank customer, unlike, say, a buyer of goods, cannot complain that the law is (9) against him.

The bank must (10) its customer’s instructions, and not those of anyone else. (11) , for example, a customer opens an account, he instructs the bank to debit his account only in (12) of checks drawn by himself. He gives the bank (13) of his signature, and there is a very firm rule that the bank has no right or (14) to pay out a customer’s money (15) a check on which its customer’s signature has been (16) It makes no difference that the forgery may have been a very (17) one: the bank must recognize its customer’s signature. For this reason there is no (18) to the customer in the practice, (19) by banks, of printing the customer’s name on his checks. If this (20) Forgery, it is the bank that will lose, not the customer. (254 words)

7()

A.owe

B.commit

C.attribute

D.embark

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