甲公司2011年5月13日与客户签订了一项工程劳务合同,合同期9个月,合同总收入10

题型:单项选择题 A3/A4型题

问题:

甲公司2011年5月13日与客户签订了一项工程劳务合同,合同期9个月,合同总收入1000万元,预计合同总成本800万元;至2011年12月31日,实际发生成本320万元。甲公司按实际发生成本占预计总成本的百分比确定劳务完成程度。在年末确认劳务收入时,甲公司发现,客户已发生严重的财务危机,估计只能从工程款中收回成本300万元。

要求:根据上述资料,不考虑其他因素,回答下列各题。

在提供劳务的交易结果不能够可靠估计的情况下,在中期资产负债表日,企业不正确的处理是()。

A、如果已经发生的劳务成本预计能够得到补偿的,应按照已收或预计能够收到的金额确认收入,并结转已经发生的劳务成本

B、如果已经发生的劳务成本预计不能够全部得到补偿,应当按照能够得到补偿的劳务成本金额确认收入,并按已经发生的劳务成本作为当期费用,确认的收入金额小于已经发生的劳务成本的差额,将其确认为当期损失

C、如果已经发生的劳务成本全部不能够得到补偿,则不应当在中期资产负债表日确认收入,但应当将已经发生的劳务成本确认为当期费用

D、在提供劳务的交易结果不能够可靠估计的情况下,在中期资产负债表日,不确认收入和成本

考点:注册会计师第十一章收入、费用和利润第十一章收入、费用和利润题库
题型:单项选择题 A3/A4型题

屏幕文字在电视节目中有哪些功能().

A.复述功能

B.说明功能

C.备注功能

D.信息功能

题型:单项选择题 A3/A4型题

培养放线菌时的气体要求是().

A.专性需氧

B.专性厌氧

C.需要30%的CO2

D.微需氧或厌氧

E.兼性厌氧

题型:单项选择题 A3/A4型题

教育投资所能够带来的社会收益包括()。

A.提高国家和社会的福利水平

B.减少执行法律的支出

C.提高整个社会的信用水平

D.提高政策决策过程的质量和决策效率

E.增加个人收入

题型:单项选择题 A3/A4型题

Technology today has stolen away our voices and robbed our children of memories. I’ve been keeping count of how often people sing around the house these days. The fact is, they don’t.

My earliest memories are of my mother crooning lullabies(催眠曲) in a gentle low voice as she rocked each infant in turn. She said she “didn’t have a singing voice,” but her low, wavering alto will always mean comfort to me. Every time I have sat through the night with a feverish body or held a pre – schooler through a nightmare, the melodies returned, words appearing and disappearing like fragments of a dream but held together by the hum (低声吟唱)of love.

Today, young mothers are routinely presented with lullaby tapes at the baby shower. When baby cries, the idea goes, they will be able to switch on the high-tech audio system and the little one will drift off with the voices of strangers in his ears, perfectly on pitch. If I had my way, new parents would learn the songs themselves, throw out their stereos, and give their child the gift of their own sleepy voices through the midnight hours.

These days, when we go on a trip, my daughters take along tiny personal stereos and headphones. They are lost in their private worlds, and I can’t help wishing that at least here, in the car my girls would be forced to listen to their mother’s voice raised in lost – the – words again, sure I’m out-of-tune songs that they might then pass down to another generation. Those sophisticated earphones have robbed them of something I think every kid should carry from childhood car trips into adulthood.

I drove away from that party humming, and all the way home the good old songs kept tumbling out. Dammit (该死), I thought, why did I ever stop singing in the car and start turning on the radio instead? Why don’t I sign anymore while I’m doing the dishes? I’m going to yank those stereo wires right out of the wall when I get home. We’re going to sing grace before meals, sing coals around the piano, sing in the shower instead of switching on that waterproof radio that stol away our voices and our souls.

63.The author hates today’s technology because________

A.driving a car requires high concentration

B.children are learning pop songs from tapes

C.children have lost touch with good old songs

D.high – tech systems do not record the voices of aged people

64.The underlined sentence “the little one will drift off” in Paragraph 3 means that “________ ”.

A.the play of the high – tech system is of little use

B.the high – tech system will play on and on

C.the low voice will delight the baby

D.the baby will slowly go to sleep

65.To the author, the voices of strangers ________       .

A.are not familiar to the baby

B.lack the motherly love the baby needs

C.work better to stop the baby’s cry

D.surely sound more pleasant

66.What the author wishes to make her girls do is to________          .

A.help memorize the words while she is singing

B.take off their well – designed earphones

C.listen and learn the old songs from her

D.remember their childhood car trips

题型:单项选择题 A3/A4型题

下列属于神经垂体激素的是()

A.催乳素

B.催产素

C.生长素

D.ACTH(促肾上腺皮质激素)

E.T(三碘甲状腺原氨酸)

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