试题与答案

注册会计师对A公司2011年度财务报表执行审计业务过程中,在外勤审计工作结束前,遇到

题型:问答题

题目:

注册会计师对A公司2011年度财务报表执行审计业务过程中,在外勤审计工作结束前,遇到以下几项与销售相关的业务,如果不考虑重要性水平,判断是否应当提出调整建议,如果需要,请列出调整分录。

2011年12月1日,A公司向甲公司销售一批商品,开出的增值税专用发票上注明的销售价款为100万元,增值税税额为17万元。该批商品成本为80万元;商品未发出,款项已经收到。协议规定,A公司应于2012年4月30日将所售商品购回,回购价为110万元(不含增值税),A公司的账务处理如下:
借:银行存款 117
贷:主营业务收入 100
应交税费——应交增值税(销项税额) 17
借:主营业务成本 80
贷:库存商品 80

答案:

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(B)

Stories about Kites in Japan

People have flown kites in Japan for more than 1000 years. There are many different kinds of kites there. Some look like bats; others look like birds. Most have pictures on them.

There are many interesting stories about kites in Japan.

One story tells us about a thief who used a kite to fly. He wanted to steal the gold from the top of an old tower. The thief and his friends made a large kite. One dark windy night, the thief caught hold of(抓住) the kite. His friends raised the kite into the air. Then they moved the kite near the top of the tower. The thief was able to steal the gold.

Another story tells about a father and a son who were on a small lonely island in the middle of the Japanese sea. There were no bouts or ships. They couldn’t go back to the mainland. So they made a big kite. His son flew on it back to Japan.

There is a K-Day in Japan. The young men of Japan have kite matches. When the kites are flying the match starts. The young men try to break each other’s kite string(细线). The last kite left in the sky is the winner.

35. Most kites in Japan ____.

A. are very large    B. are very small   C. look like bats    D. look nice with pictures.

36. In the kite match, the young men try to ____.

A. make their kites fly high         

B. stop each other’s kites from flying in the sky   

C. make very large kites themselves    

D. draw beautiful pictures on their kites.

37. The father in the passage made a big kite to help his son to ____.

A. return home  B. fly over Japan   C. win the match   D. steal the gold.

38. which of the following is NOT true?

A. The last kite left in the sky is the winner in the kite match.

B. The thief stole the gold from the top of an old tower.

C. The father and the son in the story were dead in the sea at last.

D. There is K-Day in Japan.

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