题目内容

A注册会计师是M公司2005年度会计报表审计的外勤审计负责人,在对资产减值相关会计处理的事项进行审计过程中,需要考虑以下事项,请代为做出正确的专业判断。
下列M公司关于资产减值会计处理中,错误的是()。

A. 与关联方发生的应收账款不计提坏账准备
B. 处置已计提减值准备的无形资产同时结转已计提的减值准备
C. 存在发生坏账可能性的应收票据转入应收账款计提坏账准备
D. 委托贷款本金的账面价值高于其可收回金额时计提减值准备

查看答案
更多问题

America's-most popular newspaper website today announced that the era of free online journalism is drawing to a close. The New York Times has become the biggest publisher yet to【C1】plans for a pay wall around its digital offering,【C2】the accepted practice that internet users will not pay for news.
Struggling【C3】an evaporation of advertising and a downward drift in street corner sales, TheNew York Times【C4】to introduce a "metered" model at the beginning of 2011. Readers will be required to pay when they have【C5】a set number of its online articles per month.
The decision puts the 159-year-old newspaper【C6】the charging side of an increasingly wide chasm (鸿沟) in the media industry. But others, including the Guardian, have said they will not【C7】internet readers, and certain papers,【C8】London's Evening Standard, have gone further in abandoning readership revenue by making their print editions【C9】.
The New York Times's publisher, Arthur Sulzberger,【C10】that the move is a gamble: "This is a【C11】, to a certain degree, in where we think the web is going. "
Boasting a print【C12】of 995, 000 on weekdays and 1. 4 million on Sundays, The New York Times is the third-bestselling American newspaper,【C13】the Wall Street Journal and USA Today.【C14】most US papers focus on a single city, The New York Times is among the few that can【C15】national scope—as well as 16 bureaus in the New York area, it has 11 offices around the US and【C16】26 bureaus elsewhere in the world.
But【C17】many in the publishing industry, the paper is in the grip of a【C18】financial crisis. Its parent company, the New York Times Company, has 15 papers, but【C19】a loss of $ 70 million in the nine months to September and recently accepted a $250 million【C20】from a Mexican billionaire, Carlos Slim, to strengthen its balance sheet.
【C1】

A. set in
B. set out
C. carry over
D. carry away

在Windows操作系统中,中、西文输人法之间的切换可命令。

Alt+空格
B. Ctrl+Shift
C. Alt+Esc
D. Ctrl+空格

(Its hardly ever necessary) to ask a hungry boy (to come to) dinner twice because he (has a hearty) appetite that (gets him to) the table quickly.

A. Its hardly ever necessary
B. to come to
C. has a hearty
D. gets him to

In the course of my reading I had come across a case where, many years ago, some hunters on our Great Plains organized a buffalo hunt for the entertainment of an English earl and to provide some fresh meat for his use. They had charming sport. They killed seventy-two of those great animals and ate part of one of then and left the seventy-one to rot. In order to determine the difference between all anaconda and an earl, I had seven lambs turned into the anaconda's cage. The grateful snake immediately crashed one of them and swallowed it, then lay back satisfied. It showed no further interest in the lambs and no inclination to harm them. I tried this experiment with other anacondas, always with same result. The fact stood proven that the difference between and earl and an anaconda is that the earl is cruel and the anaconda isn't; and the earl wantonly destroyed what not descended from the earl. It also seemed to suggest that the earl was descended from the anaconda and had lost a good deal in the transition.
I was aware that many men who have accumulated more money than they can ever use have shown a hunger for more and have not hesitated to cheat ignorant and the help- less out of their poor serving in order to partially satisfy that appetite. I furnished a hundred different kinds of wild and domestic animals the opportunity to accumulate vast stores of food but none of them would do it. The squirrels and bees and certain birds made accumulations, but stopped when they gathered a winter's supply, and could not be persuaded to add to it either honestly or by trickery. These experiments convinced me that there is this difference between man and the higher animals: he is greedy.
In the course of my experiments I convinced myself that among the animals man is the only one that harbors insults and injuries, broods over them, waits till a chance offer, then takes revenge, The passion of revenge is unknown to the higher animals.
By describing the buffalo hunting and his experiment with the anaconda, the author mainly wants to tell us that ______.

A. the earl's ancestor turned out to be the anaconda
B. the earl is capable of committing wanton cruelty
C. the anaconda is easily satisfied
D. the anaconda does not harm other animals except when it is hungry

答案查题题库