关联方之间受托经营企业时,当受托经营的企业发生了亏损,即使根据协议可以取得一定的受托收益,受托方也是不可以认定收入的,而应将此受托收益计入“资本公积——关联交易差价”。()
查看答案
采用“成本与可变现净值孰低法”对期末存货进行计价,从存货的整个周转过程来看,不仅起着调节不同会计期间利润的作用,还会引起利润总额的减少。()
A. 正确
B. 错误
Section A
Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and the questions will be spoken only once. When you hear a question, you should decide on the correct answer from the 4 choices A , B, C, and D.
听力原文:M: Miss. what time is Flight NH906 for New York due to depart?
W: It leaves at 3:45 . but you must check in one hour ahead of departure.
Q: At what time must the passenger arrive at the airport for Flight NH906?
(1)
A. 2:45.
B. 1:15
C. 3:45
D. 2:15
听力原文:M: No.11 Police Station. Can I help you?
W: Yes. It's about my son Leech. He went to the school this morning but hasn't been hack yet and it's 6:00 p. m. now.
M: Just a moment, please. May I have his name?
W: Leech Smith, 112 Broadway.
M: Thank you. Now Mrs. Smith, what is the matter exactly?
W: Well, Leech left home at 7 o'clock this morning, but just now her teacher called me and asked why Leech didn't go to school.
M:Do you think it's possible that he went to friend's home?
W: I don't think so. I called her friends and our neighbors, but none of them had seen Leech today.
M: I see. Now, Let's move to some details. How old is he?
W: 10 years old. And he is 1.5 meters' tall.
M: What's he wearing?
W: A blue shirt, and white shoes, carrying a green school bag.
M: We'll do our best to find him, Mrs. Smith. Please try not to worry.
Q8: Where does this conversation most probably take place?
(8)
At Leech's school.
B. In the police station.
C. On the phone.
D. At Mrs. Smith's home.
企业向关联方销售商品形成的应收账款,应当计提相应的坏账准备。()
A. 正确
B. 错误