甲公司本期发生的有关交易和事项如下: (1)由于乙公司未能及时履行合约导致甲公司发生

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问题:

甲公司本期发生的有关交易和事项如下:

(1)由于乙公司未能及时履行合约导致甲公司发生损失,甲公司对乙公司提起诉讼,甲公司律师认为甲公司可能胜诉并预期能够获得补偿200万,甲公司期末将该200万元的补偿确认为其他应收款。

(2)甲公司向丙公司销售商品一批,并约定三个月后按照500万的价格回购该批商品,甲公司对该项销售业务未确认收入。

(3)甲公司发现前期对管理用固定资产少提折旧200元,甲公司发现直接将其计入当期损益。

(4)甲公司一项待执行合同变为亏损合同,由于不存在标的资产,且亏损合同的相关义务满足预计负债确认条件,于是甲公司对其确认了预计负债。

(5)由于甲公司购入的交易性金融资产的公允价值持续下跌,甲公司遂将其重分类为可供出售金融资产,使其公允价值变动不再影响当期损益。

要求:

根据上述资料,不考虑其他因素,回答下列问题。

下列说法中正确的有()

A.甲公司诉讼乙公司确认的其他应收款体现了及时性要求

B.甲公司向丙公司销售商品没有确认收入违背了及时性要求

C.甲公司将前期少提的200元折旧费用直接调整当期损益体现了重要性要求

D.甲公司对亏损合同确认预计负债体现了谨慎性要求

E.甲公司将交易性金融资产充分类为可供出售金融资产没有违背可比性要求

考点:注册会计师会计综合练习会计综合练习题库
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Directions: Read the following text and choose the most suitable heading from the list A-F for each paragraph. There is one extra heading which you do not need.

A.The Decade of Internet Revolution

B.The Era of National Misfortune

C.The Era of Misplaced Anxiety

D.The Decade of Great FeatsE. The Decade of Youth Heroism in Distress

F. The Decade of Great Imbalances

The first decade of the new millennium has come to an end. It’s become a sort of habit to give a representative name to each decade, so, once again, an effort is under way to find a term to fit the years from 2000 to 2009.

80. __________

That shouldn’t be too hard a job for us here in China. First, no country has seen economic growth in the last decade like this. The economy quadrupled, with almost double-digit annual growth, and GDP went from No.6 to No.3. It’s now only slight below that of Japan, and many are saying that it will only be another year or two before we have the world’s second largest economy. In addition, in 2008, China was host to the Olympics, possibly the best organized and hosted Games over, and that impressed the world and boosted Chinese confidence.

81. _________

The economy developed at a breakneck pace, and personal wealth mushroomed--- for many, anyway. Salaries multiplied, stock market investment and real estate were a bubble, then burst, then became a bubble again. China now has one of the largest collections of millionaires and billionaires in the world, and has helped keep the world’s luxury products industry from going under. Meanwhile, the earnings gap has widened in an unprecedented way. Millions are still living near the poverty line and the urban poor has become an obvious problem.

82. _________

Yet, how could we think of the changes without including the Internet? If one thing can be credited with making the most changes in people’s lives, it should be the World Wide Web. We learned to use e-mail, chatrooms, and BBS at the beginning of the decade, and, after witnessing one dotcom burst, it’s time for the second Internet entrepreneurial wave. This time, however, it’s in the form of social networking sites like Facebook, Twitter, and Kaixin, as well as video-sites like Youtube and Tudou.

83. __________

Oh, and who could forget the many misfortunes, and the tragedies, that befell China in the last 10 years: mining accidents that killed dozens at a time, a public health crisis like SARS, or the disastrous Wenchuan earthquake that destroyed towns and thousands of family. We seem to have a disproportionate share of tragic things happening here. At the same time, the Chinese, especially  younger ones, have shown an amazing ability to recover from these disasters and be stronger and more unified. Millions of young volunteers poured into Sichuan to offer their help, as they did in other emergencies.

84. ___________

The West has a generally darker view of this past decade. One of The New York Times articles in mid-November said that, in thinking about a name from the American point of view, it seems difficult to find the right expression for so much upheaval, change, and worry: the Y2K millennium bug, which never caused much damage and chaos, the alleged weapons of mass destruction in Iraq, which were never found; and so on. The United State launched two wars after 9/11, but never realized that the real threat to American interests lay in its own economy and finances until the sub-prime crisis, erupted in 2007.

Others find it an almost impossible job to name the decade, saying it will take many years to name the 2000s because it will take many years to figure out what we feel that we lost during that period.

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