题目内容

财务报表附注是对资产负债表、利润表、现金流量表和所有者权益变动表等报表中列示项目的文字描述或明细资料，以及对未能在这些报表中列示项目的说明等。

A. 正确
B. 错误

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向异地的某公司销售商品，货款15000元，增值税2550元，为其代垫运杂费650元，企业借记“应收账款”科目的金额应为17550元。

A. 正确
B. 错误

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与销售商品相关的经济利益不能流入企业，则不能确认该项商品销售收入。

A. 正确
B. 错误

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听力原文：M: We've been working on this proposal for so long that my eyes are starting to blur.
W: Why don't we get out of here？ The green meadow around the library is good for your eyes. We can wrap it up later.
Q: What does the woman mean？
(14)

A. The man should relax for a while.
B. The man should see a doctor in the library.
C. It shouldn't take long to write the proposal.
D. The man should wrap up his books as quickly as possible.

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盈余公积在转增企业资本时，按规定保留的余额不应少于注册资本的20％。

A. 正确
B. 错误

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财务报表附注是对资产负债表、利润表、现金流量表和所有者权益变动表等报表中列示项目的文字描述或明细资料，以及对未能在这些报表中列示项目的说明等。

A. 正确 B. 错误

向异地的某公司销售商品，货款15000元，增值税2550元，为其代垫运杂费650元，企业借记“应收账款”科目的金额应为17550元。

与销售商品相关的经济利益不能流入企业，则不能确认该项商品销售收入。

听力原文：M: We've been working on this proposal for so long that my eyes are starting to blur.W: Why don't we get out of here？ The green meadow around the library is good for your eyes. We can wrap it up later.Q: What does the woman mean？(14)

盈余公积在转增企业资本时，按规定保留的余额不应少于注册资本的20％。

A. 正确
B. 错误

听力原文：M: We've been working on this proposal for so long that my eyes are starting to blur.
W: Why don't we get out of here？ The green meadow around the library is good for your eyes. We can wrap it up later.
Q: What does the woman mean？
(14)