题目内容

Which of the following is connected to the word "bearish" in the last paragraph?

A. dropping
B. intellectual
C. booming
D. increasing

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His friends, however, said that underneath he was charming and only outwardly seemed a little strange. They explained that he was sometimes very shy and reserved, and sometimes quite the opposite. His temper was unpredictable.
In view of this, it is not surprising that when a young female journalist was sent to interview him in his tiny house, she felt extremely nervous. But the interview went worse than expected, When she arrived, Mr. Hummer was sitting at a small table, and could hardly be seen for a forest of painting-brushed in pots of water. In the middle of these was a bottle of whisky. From time to time he poured some into a paint stained mug and drank it rapidly.
He smiled politely and said that of course he didn’t mind answering some questions. Putting on what she hoped was a suitably impressive voice, the girl asked him what purpose in society he thought he fulfilled as a painter. She wanted to know whether he saw his duty as a painter to be teaching people or entertaining them. The only response was a movement of surprise in the eyebrows among the painting—brushed and then a dry laugh. Finally the painter broke the silence by asking slowly what on earth she expected as an answer to such a question. He went on by saying that he didn’t see why he should have to justify himself. He merely painted pictures, and left other people to say what they meant and why he had done them.
Now it was the girl's turn to look astonished. This was not the way Important Contemporary Artists were supposed to speak, as they always had their own theories.
Before the age of seventy, Mr. Hummer______.

A. had avoided noisy exhibitions
B. had exhibited only small paintings
C. had never exhibited many paintings
D. had attracted no attention

The author evidences his own notion by advancing ______.

A. four facts
B. far-fetched pretexts
C. random hypothesis
D. powerful preachers

Y公司在2006年12月11日销售一批商品,增值税专用发票上注明的售价20000元,增值税额3 400元。现金折扣的条件为:2/10、1/20、n/30(假定计算折扣时不考虑增值税)。12月19日付款23 000元,其中400元为现金折扣。2007年3月15日该商品在审计结束前退回,Y公司退回货款,助理人员的建议调整意见正确的是()。 注:不考虑成本的调整及其他税金、各种准备、分配的影响。

A. 调整2007年的会计账目 借:以前年度损益调整 19 658 应交税费——应交增值税(销项税额) 3 342 贷:银行存款 23000
B. 调整2006年的会计账目 借:营业收入 20 000 应交税费——应交增值税(销项税额) 3 400 贷:银行存款 23 400
C. 调整2006年的会计报表 借:营业收入 19 658 应交税费——应交增值税(销项税额) 3 342 贷:银行存款 23 000
D. 调整2006年的会计报表 借:营业收入 20 000 应交税费——应交增值税(销项税额) 3 400 贷:银行存款 23000 财务费用 40

事务所接受委托对Y公司2003—2006年度会计报表进行审计,A注册会计师作为外勤审计负责人,需对负责往来款项审计的助理人员提出的相关函证问题予以解答,并对其编制的有关审计工作底稿进行复核。请代为作出正确的专业判断。
2004年末,Y公司全面清理往来款,判断无法支付的应付账款为130万元(其中i公司50万元、k公司80万元),虽尚未经董事会批准,仍作了借记应付账款130万元、贷记资本公积130万元的会计处理。2005年3月,董事会决议同意冲销对j公司的应付款项,但认为对应付k公司账款予以冲销的依据不充分,应予以保留。Y公司据此在2005年3月的会计分录中作了借记资本公积80万元、贷记应付账款80万元的会计处理。假定不考虑Y公司会计报表项目层次的重要性水平,针对上述交易和事项,助理人员按年度分别提出下列审计的处理建议,A注册会计师认为不恰当的是()。 注:若应当建议作出审计调整的,请按年度直接列示全部相应的审计调整分录,包括报表重分类调整分录(在编制审计调整分录时,不考虑调整分录对所得税费用和期末结转损益的影响)。

A. 注册会计师应提请Y公司对2004年度报表作如下调整分录: 借:营业外收入——无法支付的应付款项 130 贷:资本公积——其他资本公积 50 应付账款——k公司 80
B. 注册会计师应提请Y公司对2005年度报表作如下调整分录: 借:未分配利润 130 贷:资本公积——其他资本公积 50 营业外收入——无法支付的应付款项 80
C. 注册会计师应提请Y公司对2006年度报表作如下调整分录: 借:资本公积——其他资本公积 50 贷:未分配利润 50
D. 注册会计师认为不需要调整2003、2005年的会计报表,但2006年度报表作如下调整分录: 借:未分配利润 50 贷:资本公积——其他资本公积 50

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