试题与答案

下列关于企业收入确认的情况中,符合会计制度中关于收入确认条件的有( )。A.对于没

题型:多项选择题

题目:

下列关于企业收入确认的情况中,符合会计制度中关于收入确认条件的有( )。

A.对于没有撤销销售合同可能性的商品销售在签订合问时确认收入

B.委托代销商品应在收到代销单位汇来的代销货款时确认收入

C.提供技术服务的企业应在服务提供时确认收入

D.售后回购情况下,将售价与资产账面价值之间的差额于销售时确认收入

答案:

参考答案:C,D

解析: 对于没有撤销销售合同可能性的商品销售,应当在销售实现时确认收入。委托代销商品时,应当在收到代销清单时确认收入。

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题型:写作题
随着社会的发展,网上购物在我们的日常生活中成为一种流行的购物方式,根据下表提示,谈谈网上购物的利与弊。
要求:1、语句通顺流畅,书写规范;
   2、包含提示内容,并可适当发挥;
3、词数80左右。
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24小时营业,方便,不用出家门
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  Shopping online is quite popular is our daily life now.                               
                                                                              
                                                                              
                                                                              
                                                                              
                                                                              
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题型:阅读理解

Moral science is taught as a subject in most schools but with little effect. Perhaps part of the problem lies in the fact that morality is not a science, strictly speaking. It is too much of a social phenomenon, and also has too much of the personal and subjective things mixed within. Besides, morality itself changes with generations, so it is impossible to be printed in a normal textbook.

I remember sitting through forty minutes of moral lessons, which told stories about little children who never told lies and were rewarded for their goodness. It had little effect and left no impression on me, though.

If moral science has to be taught as a subject in schools, it needs a participatory approach. When you tell a child about moral, you also have to deal with social norms( 社会规范) and cultural differences. You have to explain that morality can be subjective, and be able to co-exist in society. You will probably have to refer to the morals at the present time.

The best way to tell a child how to live is to show him what is valued. If a child likes his friend, you have to make the child think about why. Once the child notices and recognizes goodness in others, he or she is likely to develop it as well.

In fact, children learn most of their morals by watching people around them. They absorb behaviour patterns from teachers and older students. They watch to see what is rewarded and who is punished. They learn on the sports field and through social work. Moral science lessons should simply consist of letting them live and interact, and watch you support correct values and reward good behaviour.

小题1:Which is NOT the reason that moral science is taught in schools with little effect?

A.Morality doesn’t belong to a science

B.Morality is more like a social phenomenon.

C.Different generations have different moral ideas.

D.Morality can’t be written down in textbooks.小题2: The author describes his own experience of learning moral lessons in order to                .

A.explain that telling lies is not moral for little children

B.advise that people should be rewarded for their goodness

C.prove that moral lessons in schools have little effect

D.show that he has no impression of moral science小题3:When you tell a child about morals, you should               .

A.teach him to share personal moral ideas with others

B.tell him about social norms and cultural differences

C.explain that nobody can influence his moral ideas

D.say that the morals at the present time will be changed小题4:What is the last paragraph mainly about?

A.The best way of teaching children about morals.

B.The value of teachers setting a good example.

C.The influence of people’s behavior on morals.

D.The importance of rewarding good behavior.

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