假定该商品于2010年2月15日被退回(甲企业2009年的财务报告于2010年3月31日批准报出),则甲企业正确的会计处理是()。
A. 通过“以前年度损益调整”科目调整2009年的主营业务收入和主营业务成本
B. 冲减2010年2月份的主营业务收入和主营业务成本
C. 只需要在财务报表附注中披露
D. 在账外做备查登记
查看答案
第一节
听下面5段对话。每段对话后有一道小题,从题中所给的A、B、C三个选项中选出最佳选项,并标在试卷的相应位置。听完每段对话后,你都有10秒钟的时间来回答有关小题和阅读下一小题。每段对话仅读一遍。
听力原文:W: What kind of dress are you looking for?
M: Since it's getting warmer this time of the year, I want something lightweight. What do you think would be the best?
What are these two people talking about?
A lightweight shirt.
B. Things to wear.
C. The warm weather.
司马台长城集长城所有特点于一处,并以惊、险、奇而著名。()
A. 正确
B. 错误
听力原文:W: Good morning, can I help you?
M: Yes, I'd like to know something about the weather in Arizona in the coming week.
W: Well, it will be fairly hot and there will be much rain.
M: I see. Thanks very much for your help.
What will the weather in Arizona be like in the coming week?
A. Rainy.
B. Warm.
C. A bit cold.
STEREO REVIEW
SMALL WONDER MAKES BIG SOUND
by William Franklin
After 30 years at Superior Sound Labs (SSL), legendary audio engineer John Anderson has left and started an independent firm, Anderson Associates, to sell his latest creation. The A2000 radio is only 5 centimeters tall, but despite its small dimensions, it delivers excellent sound and usually gets very good reception. Mr. Anderson is best known as one of the engineers who invented the RX3 noise-reduction system.
From the outside, the design of his new product is breathtakingly simple. The A2000 radio consists of two knobs and a speaker—the large knob is the tuning dial and the small one controls the volume. The A2000 sounds far better than anything else in its modest price range. I tested it against an expensive stereo system I own and was very surprised at how well its performance compared. My only complaints are that the radio comes only in white and that I had a little trouble picking up one of my favorite stations on the tuner.
To: Editors of Stereo Review
Thank you for your positive review of our new product. I feel that the A2000 is designed for people who care more about how a radio sounds than how it looks. However, my business partners have convinced me that not everyone feels the way I do. Consequently, I would like to inform. your readers that we will be releasing the A2000 in four decorator colors in time for the holidays this year.
To improve FM reception, try moving the radio closer to a window or outside wall, plugging it into a different outlet, or moving around the power cord (which also functions as an antenna wire).
By the way, your review contains one inaccuracy that I would like to take this opportunity to correct. I was an engineer employed by SSL at the time that RX3 was developed, but I was not involved with that project in any way.
Sincerely,
John Anderson
President, Anderson Associates
What is unusual about the A2000?
A. Its distribution system
B. Its color
C. Its development schedule
D. Its size