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甲公司2012年7月发生下列业务: ①6日,销售给乙企业一批产品,货款8000元,应交增值税额(销项税额)1360元,货款尚未支付。 ②15日,购买原材料共计5500元,应交增值税额(进项税额)935元,以银行存款支付货款。 ③21日,确认坏账损失3900元。 ④25日,出售机器一台,收到款项9300元,本台机器原价90000元,累计折旧58000元。 要求:根据以上资料,对以下5个问题分别作出正确的选择。 根据业务④可编制的会计分录是______。

A. 借:固定资产清理 32000 累计折旧 58000 贷:同定资产 90000
B. 借:银行存款 9300 贷:固定资产清 9300
C. 借:营业外支出 22700 贷:固定资产清理 22700
D. 借:固定资产清理 22700 贷:营业外收入 22700

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原始凭证所有大写金额到角或分为止的,后面要不写“整”或“正”字。

A. 对
B. 错

Shopping habits in the United States have changed greatly in the last quarter of the 20th century. 1 in the 1900s most American towns and cities had a Main Street. Main Street was always in the heart of a town. This street was 2 on both sides with many 3 businesses. Here, shoppers walked into stores to look at all sorts of merchandise: clothing, furniture, hardware, groceries. 4 , some shops offered 5 . These shops included drugstores, restaurants, shoe-repair stores, and barber or hairdressing shops. 6 in the 1950s, a change began to 7 . Too many automobiles had crowded into Main Street 8 too few parking places were 9 shoppers. Because the streets were crowded, merchants began to look with interest at the open spaces 10 the city limits. Open space is what their car-driving customers needed and open space is what they got 11 the first shopping centre was built. Shopping centres, or rather malls, 12 as a collection of small new stores 13 crowded city centres. 14 by hundreds of free parking space, customers were drawn away from 15 areas to outlying malls. And the growing 16 of shopping centres led 17 to the building of bigger and better stocked stores. 18 the late 1970s, many shopping malls had almost developed into small cities themselves. In addition to providing the 19 of one stop shopping, malls were transformed into landscaped parks, 20 benches, fountains, and outdoor entertainment.

A. built
B. designed
C. intended
D. lined

Olympic Games are held every four years at a different site, in which athletes 21 different nations compete against each other in a 22 of sports. There are two types of Olympics, the Summer Olympics and the Winter Olympics.In order to 23 the Olympics, a city must submit a proposal to the International Olympic committee (IOC). After all proposals have been 24 , the IOC votes. If no one city is successful in gaining a majority in the first vote, the city with the fewest votes is eliminated, and voting continues with 25 rounds, until a majority winner is determined. Typically the Games are awarded several years in advance, 26 the winning city time to prepare for the Games. In selecting the 27 of the Olympic Games, the IOC considers a number of factors, chief among them which city has, or promises to build, the best facilities, and which organizing committee seems most likely to 28 the Games effectively.The IOC also 29 which parts of the world have not yet hosted the Games. 30 , Tokyo, Japan, the host of the 1964 Summer Games, and Mexico city, Mexico, the host of the 1968 Summer Games, were chosen 31 to popularize the Olympic movement In Asia and in Latin America. 32 the growing importance of television worldwide, the IOC in recent years has also taken into 33 the host city"s time zone. 34 the Games take place in the United States or Canada, for example, American television networks are willing to pay 35 higher amounts for television rights because they can broadcast popular events 36 , in prime viewing hours. 37 the Games have been awarded, it is the responsibility of the local organizing committee to finance them. This is often done with a portion of the Olympic television 38 and with corporate sponsorships, ticket sales, and other smaller revenue sources. In many 39 there is also direct government support.Although many cities have achieved a financial profit by hosting the Games, the Olympics can be financially 40 . When the revenues from the Games were less than expected, the city was left with large debts.

A. suggestive
B. successful
C. successive
D. succeeding

甲公司2012年7月发生下列业务: ①6日,销售给乙企业一批产品,货款8000元,应交增值税额(销项税额)1360元,货款尚未支付。 ②15日,购买原材料共计5500元,应交增值税额(进项税额)935元,以银行存款支付货款。 ③21日,确认坏账损失3900元。 ④25日,出售机器一台,收到款项9300元,本台机器原价90000元,累计折旧58000元。 要求:根据以上资料,对以下5个问题分别作出正确的选择。 下列选项中,关于坏账的说法说法正确的有______。

A. 债务人破产或死亡,以其破产财产或遗产清偿后仍无法收回时,应确认为坏账
B. 会计上处理坏账的方法只有直接转销法
C. 估计坏账损失可使用应收账款余额百分比法或账龄分析法
D. 直接转销法下,公司要等到信用部门确定顾客的款项不可收同时,才对坏账进行会计处理,确认为坏账

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