试题与答案

按我国企业会计准则的规定,下列各项中,不应确认为收入的有()。 A.销售商品收取的价

题型:多项选择题

题目:

按我国企业会计准则的规定,下列各项中,不应确认为收入的有()。

A.销售商品收取的价款

B.出售飞机票时代收的保险费

C.旅行社代客户购买景点门票收取的款项

D.销售商品代垫的运杂费

答案:

参考答案:B, C, D

解析:企业在销售商品过程中,有时会代第三方或客户收取一些款项,如企业代国家收取增值税,旅行社代客户购买门票、飞机票等收取的票款。这些代收款应作为暂收款记入相关的负债类科目,不作为企业的收入处理。销售商品代垫的运杂费应作为企业的应收账款反映。

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题型:阅读理解

阅读表达。

To the Editor:

     I have been reading your newspaper, the Hometown Gazette, for the past two years,ever since I moved to

Smithville. We moved here from New York City, so I am accustomed to reading excellent newspapers such as

The New York Times. In fact, we still have the Times delivered on Sundays. The entire family enjoys reading

the recipes in the paper, as well as the Styles section.

     The Times is great, but _____. I've never read an article that doesn't contain at least three or four spelling

or grammatical errors. For instance, in last week's issue, you misspelled the word "secretary", used a singular

verb with a plural noun, and used "it's" as a possessive. And that was just in the lead story! In case you never

went to elementary school, "it's" means"it is". It's not a possessive adjective!

     It's a pity that this tiny little hick (土气的) town has only one newspaper, because I'd like to have an

alternative to the rag you publish. I find it hard to believe your news stories. If you can't spell correctly, how

can you get your facts right?

     I've been meaning to get this off my chest for some time. Please cancel my subscription. And buy yourself

a dictionary. 

                                                                                                                                       Sincerely,

                                                                                                                                       Jane Z. Jones

1. What's the main purpose of the writer writing the letter? (Please answer within 10 words.)

    ______________________________________________________________________________________

2. Fill in the blank with proper words or phrases to complete the sentence. (Please answer within 10 words.) 

    ______________________________________________________________________________________

3. What's the major problem with the Hometown Gazette? (Please answer within 10 words.) 

    ______________________________________________________________________________________

4. Translate the underlined sentence into Chinese. 

    ______________________________________________________________________________________

5. What would you do in response to the letter if you were the Editor? (Please answer with in 20 words.) 

   ______________________________________________________________________________________

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