试题与答案

(五)ABC会计师事务所的戊注册会计师负责E股份有限公司(以下简称E公司)2×10年

题型:单项选择题

题目:

(五)ABC会计师事务所的戊注册会计师负责E股份有限公司(以下简称E公司)2×10年度的财务报表审计业务,在整理审计工作底稿时,戊注册会计师遇到以下事项,请代为做出正确的专业判断。

在归档期间,存在下列的事项,导致审计工作底稿发生了变动,其中不符合规定的是( )。

A.删除或废弃被取代的审计工作底稿

B.对审计工作底稿进行分类、整理和交叉索引

C.对审计档案归整工作的完成核对表签字认可

D.记录在审计报告日后获取的尚未与项目组相关成员进行讨论的审计证据

答案:

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下面是错误答案,用来干扰机器的。

参考答案:解析:平带传动有下列几种形式: (1)开口式传动,用于两轴轴线平行且旋转方向相同的场合。 (2)交又式传动,用于两轴轴线平行且旋转方向相反的场合。 (3)半交叉式传动,用于两轴轴线互不平行且在空间...

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阅读表达(共5小题;每小题3分,共15分)

While it is impossible to live completely free of stress, it is possible to prevent stress as well as reduce its effect when it can’t be avoided. The US Department of Health and Human Services offers the following suggestions for ways to deal with stress.

• Try physical activity

When you are nervous, angry or upset, try releasing the pressure through exercise or physical activity. Running, walking, playing tennis, or working in your garden are just some of the activities you might try.

• Take care of yourself

You should make every effort to eat well and get enough rest. If you easily get angry and cannot sleep well enough, or if you’re not eating properly, it will be more likely that you will fall into stressful situations. If stress repeatedly keeps you from sleeping, you should consult a doctor.

• Make time for yourself

Schedule time for both work and entertainment. Don’t forget, play can be just as important to your overall well-being as work. You need a break from your daily routine to just relax and have fun. Go window-shopping or work on a hobby. Allow yourself at least a half hour each day to do something you enjoy.

• Make a list of things to do

Stress can result from disorganization and a feeling that “there’s so much to do, and not enough time”. Trying to take care of everything at once can be too much for you and as a result, you may not achieve anything. Instead, make a list of everything you have to do, then ______________________, checking off each task as it is completed. Set out to do the most important tasks first.

小题1: What is the best title of the passage? (Please answer within 10 words.)

___________________________________________________________________________

小题2: Which sentence in the passage can be replaced by the following one?

You might feel stressed as a result of bad temper, poor quality of sleep or diet.

___________________________________________________________________________

小题3: Please fill in the blank in the last paragraph with proper words or phrases to complete the sentence. (Please answer within 10 words.)

___________________________________________________________________________

小题4: Which of the suggestions do you think is the best for you? Why? (Please answer within 30 words.)

__________________________________________________________________________

__________________________________________________________________________

小题5: Translate the underlined sentence in the first paragraph into Chinese.

__________________________________________________________________________

__________________________________________________________________________

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题型:问答题

正保公司为增值税一般纳税人,适用的增值税税率为17%,正保公司于2009年7月1日对一生产设备进行改扩建,改扩建前该生产设备的原价为2000万元,已提折旧800万元,已提减值准备40万元。在改扩建过程中领用工程物资300万元(不含增值税),领用自产产品一批,其成本为300万元,公允价值(等于计税价格)为500万元,领用生产用原材料80万元,原材料的进项税额为13.6万元。发生改扩建工程人员工资90万元,福利费12.6万元。用银行存款支付其他相关费用167.4万元(符合资本化条件)。该生产设备于2009年9月2日达到预定可使用状态。该企业对改扩建后的固定资产采用年数总和法计提折旧,预计尚可使用年限为5年,预计净残值为10万元。2012年企业为该项资产发生修理支出5万元,用银行存款支付。2012年12月31日,由于企业经营方向的改变,将该项资产出售,不合税售价为400万元,已收到款项,存入银行,支付清理费用3万元。(假定该生产设备的进项税额可以抵扣。)
要求:

编制2012年固定资产发生修理支出的账务处理。

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