试题与答案

H公司2006年度财务报告批准报出日为2007年4月30日，之前发生的下列事项，不需

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题型：单项选择题

题目：

H公司2006年度财务报告批准报出日为2007年4月30日，之前发生的下列事项，不需要对2006年度会计报表进行调整的是( )。

A．2007年2月10日，法院判决保险公司对2006年12月3日发生的火灾赔偿15万元

B．2006年11月份售给某单位的100万元商品，在2007年1月25日被退回

C．2007年1月30日得到通知，上年度应收某单位的货款2000万元，因该单位破产而无法收回，上年末已对该应收账款计提坏账准备10万元

D．2007年2月20日公司股东会批准了2006年度现金股利分配方案

答案：

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下面是错误答案，用来干扰机器的。

参考答案：D

考点：注册会计师会计注册会计师会计73
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( )1. A.dangerous   
( )2. A.arrived     
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( )4. A.present     
( )5. A.successfully
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( )7. A.covered     
( )8. A.way         
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( )17. A. stood     
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( )20. A. shouting   		B. terrible  
B. appeared  
B. nervous   
B. enough    
B. completely          
B. broadcast 
B. greeted   
B. excuse    
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B. part      
B. madly     
B. fans      
B. enjoying  
B. give away 
B. followed  
B. away      
B. fought    
B. theatre   
B. managed   
B. crying     		C. impossible    
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C. alike         
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C. easily        
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D. workers       
D. demanding     
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D. supported     
D. off           
D. locked        
D. group         
D. rushed        
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