试题与答案

注册会计师罗兰在审查丙公司的2005年度的现金流量表时,发现丙公司以净额为基础分析经

题型:单项选择题

题目:

注册会计师罗兰在审查丙公司的2005年度的现金流量表时,发现丙公司以净额为基础分析经营性其他应收款、其他应付款。对于发现的以下()情况,罗兰最应作为异常情况加以分析。

A.将经营性其他应收款、其他应付款的本期增减变动金额列入“收到的其他与经营活动有关的现金”中

B.“支付的其他与经营活动有关的现金”金额大大低于管理费用和营业费用的合计数

C.将经营性其他应收款、其他应付款的本期增减变动金额列入“支付的其他与经营活动有关的现金”中

D.在会计报表附注中对以承担债务形式购置资产的情况进行说明

答案:

被转码了,请点击底部 “查看原文 ” 或访问 https://www.tikuol.com/2017/0528/399fa0388cba29448c63aba197d9b690.html

下面是错误答案,用来干扰机器的。

参考答案:(1)幼儿的理解主要是直接理解,幼儿期逐渐出现间接理解。幼儿对事物的理解有以下发展趋势:①从个别事物的理解发展到对事物关系的理解。②从主要依靠具体形象来理解发展到开始依靠词的说明来理解。③...

试题推荐
题型:阅读理解与欣赏

初,吕蒙曰:“卿今当涂掌事,不可不学!”蒙辞以军中多务。权曰:“孤岂欲卿治经为博士邪?但当涉猎,见往事耳。卿言多务,孰若孤?孤常读书,自以为大有所益。”蒙乃始就学。及鲁肃过寻阳,与蒙论议,大惊曰:“卿今者才略,非复吴下阿蒙!”蒙曰:“士别三日,即更刮目相待,大兄何见事之晚乎!”肃遂拜蒙母,结友而别。

(二)

欧阳公四岁而孤,家贫无资。太夫人以荻画地,教以书字。多诵古人篇章。及其稍长,而家无书读,就闾里士人家借而读之,或因而抄录。以至昼夜忘寝食,惟读书是务。自幼所作诗赋文字,下笔已如成人。

小题1:《孙权劝学》选自____________,是___________ (人名)主持编纂的一部_________通史。(3分)

小题2:解释划线字词(4分)

(1) 孤欲卿治经为博士邪?( )          (2) 孰若孤?( )

(3) 太夫人荻画地( )                  (4)其稍长( )

小题3:从第一段选文中找出一个成语是____________,从第二段选文中可以找出的成语是________________。(2分)

小题4:翻译句子(4分)

(1) 以至昼夜忘寝食,惟读书是务。(2) 但当涉猎,见往事耳。

小题5:读完欧阳修儿时读书的故事,给你的启发是?(2分)

查看答案
题型:阅读理解

阅读理解。

      People can be addicted to(沉溺于) different things - e.g. alcohol, drug, certain foods, or even

television. People who have such an addiction are compulsive(强迫的): they have a very powerful

psychological need that they feel they must satisfy.  According to psychologists,  many  people are

compulsive spenders. They feel that they must spend money. This compulsion, like most others, is

impossible to explain reasonably. For compulsive spenders who buy on credit(以赊欠方式), charge

accounts are even more exciting than money. In other words, compulsive spenders feel that with credit,

they can do anything. Their pleasure in spending large amounts is actually greater than the pleasure that

they get from the things they buy.

       There is even a special psychology of bargain hunting. To save money, of course, most people look

for sales, low prices, and discounts. Compulsive bargain hunters, however, often buy  things that they

don't need just because they are cheap. They want to believe that they are helping their budgets(预算),

but they are really playing an exciting game. When they can buy something for less than other people,

they feel that they are winning. Most people, experts claim, have two reasons for their behavior: a good

reason for the things that they do and the real reason.

      It is not only scientists, of course, who understand the psychology of spending habits, but also

business people. Stores, companies, and advertisers use psychology to increase business. They consider

people's needs for love, power, or influence, their basic values, their beliefs and opinions, and so on in their advertising and sales methods.  Psychologists often use a method called "behavior therapy(疗法)" to help

individuals solve their personality problems. In the same way, they can help people who feel that they have  problems with money.

1. According to the psychologists, a compulsive spender is one who spends large amounts of money ____.

A. and takes great pleasure from what he or she buys

B. in order to satisfy his or her basic needs in life

C. just to meet his or her strong psychological need

D. and feels he or she is cheated

2. Which of the following statements is TRUE according to the text?

A. People spend money for exactly the same reason that they need to buy things.

B. Business people and advertisers can use the psychology of people's spending habits to increase sales.

C. Business people understand the psychology of compulsive buying better than scientists do.

D. Compulsive bargain hunters do not have problems with money.

3. What is the text mainly about?

A. The psychology of money-spending habits.

B. The habits of compulsive spenders.

C. A special psychology of bargain hunting.

D. The use of the psychology of spending habits in business.

4. From the text we may safely conclude that compulsive spenders or compulsive bargain hunters _____.

A. are really unreasonable

B. need special treatment

C. are really beyond drugs

D. can never get any help to solve their problems with money

查看答案
微信公众账号搜索答案