小王是某代理记账公司提供专业服务的会计人员,其在为客户提供的下列服务中,违背会计职业

题型:多项选择题

问题:

小王是某代理记账公司提供专业服务的会计人员,其在为客户提供的下列服务中,违背会计职业道德要求的做法有()。

A.向委托单位提出改进内部会计控制建议

B.利用专业知识向委托单位提出逃税建议

C.向委托单位提出合理降低成本建议

D.为帮助委托单位负责人完成年度业绩,提出将固定资产折旧和银行借款利息挂账处理建议

考点:会计资格考试会计从业资格(财经法规与职业道德)江苏会计从业资格财经法规与职业道德会计职业道德机考题库2013年2
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行、场消隐信号分别出现在行、场扫描的正程期间

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阅读理解。

     As Mrs Thompson stood in front of her 5 grade class on the very first day of school, she told the

children a lie. Like most teachers, she looked at her students and said that she loved them all the same.

     But that was impossible, because there in the front row, slumped in his seat, was a little boy named

Teddy Stoddard. Mrs Thompson noticed that he didn't play well with the other children, that his clothes

were messy and that he constantly needed a bath. And Teddy could be unpleasant. It got to the point

where Mrs Thompson would actually take delight in marking his papers with a broad red pen, making

bold X's and then putting a big "F" at the top of his papers.

     However, when she reviewed his file, she got a surprise.

     Teddy's first grade teacher wrote, "Teddy is a bright child with a ready laugh. He does his work

neatly and has good manners…, he is a joy to be around ."

His second grade teacher wrote, "Teddy is an excellent student, well liked by his classmates, but he is

troubled because his mother has a terminal illness and life at home must be a struggle."

     His third grade teacher wrote, " His mother's death has been hard on him. He tries to do his best but

his father doesn't show much interest and his home life will soon affect him if some steps aren't taken."

     Teddy's fourth grade teacher wrote, "Teddy is withdrawn and doesn't show much interest in school.

He doesn't have many friends and sometimes sleeps in class."

     Now, Mrs Thompson was ashamed of herself and felt worse when her students brought her

beautifully wrapped Christmas presents. Teddy's present, however, was clumsily wrapped in rough

brown grocery paper. Taking her time she opened it to reveal Teddy's gifts, a shinestone bracelet with

stones missing and a quarter full perfume bottle. How the children laughed! " What a pretty bracelet! Mm,

lovely perfume! Perfect on my wrist." The children were silent.

     Alone together, after school, Teddy told Mrs Thompson, " Today you smelled just like my Mom used

to …" His teacher cried all night and,from that day, she stopped teaching reading, writing ,and arithmetic

and began to teach children instead.

1. What is the best title of this text?

A. A Student's Best Friend

B. How to Be a Good Students

C. The Story of a Good Teacher

D. A Teacher's Lesson

2. Which of the following is true about Teddy?

A. He only bathed once a week.

B. He had no friends at school.

C. His clothes were usually untidy.

D. He was the worst student in the class.

3. How did Teddy's behavior change between Grades1 and 4?

A. He became better at making friends.

B. He became closer to his father.

C. He paid less attention to school.

D. He stopped doing his homework.

4. Why did Mrs Thompson feel ashamed after she read Teddy's file?

A. She didn't treat Teddy fairly.

B. She was being unpleasant to Teddy.

C. She took delight in failing Teddy in the exam.

D. She disliked Teddy for all his problems.

5. We can learn from the last paragraph that_____.

A. Mrs Thompson was deeply hurt by Teddy's words

B. Teddy missed his mother and desired love very much

C. Mrs Thompson realized it useless to teach knowledge

D. Mrs Thompson cried because she lied to Teddy about his presents

题型:多项选择题

心脏杂音

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2010年12月31日,XYZ公司有以下尚未履行的合同:
(1)2010年12月,XYZ公司与甲公司签订一份不可撤销合同,约定在2011年2月以每件4.8万元的价格向甲公司销售1000件X产品;甲公司应预付定金560万元,若XYZ公司违约将双倍返还定金。XYZ公司2010年将收到的乙公司定金560万元存入银行。
2010年12月31日,XYZ公司的库存中没有X产品及生产该产品所需原材料。因原材料价格大幅上涨,XYZ公司预计每件X产品的生产成本为5.52万元。
(2)2010年12月,XYZ公司与乙公司签订一份Y产品销售合同,约定在2011年2月底以每件1.3万元的价格向乙公司销售3000件Y产品,违约金为合同总价款的30%。2010年12月31日,XYZ公司库存Y产品3000件,每件成本1.6万元,目前市场每件价格2.4万元。假定XYZ公司销售Y产品不发生销售费用。
(3)2010年11月,XYZ公司与丙公司签订一份Z产品销售合同,约定在2011年2月末以每件4万元的价格向丙公司销售6000件Z产品,违约金为违约部分总价款的50%。至2010年12月31日,XYZ公司只生产了Z产品4000件,每件成本4.8万元,其余2000件产品因原材料原因停产,由于生产Z产品所用原材料需要从某国进口,而该国出现金融危机,所需2000件原材料预计2011年3月末以后才能进口,可能于2011年4月以后才恢复生产Z产品。
要求:根据上述资料,不考虑其他因素,回答下列各小题。

XYZ公司2010年12月与乙公司签订3000件Y产品的销售合同,其正确的会计处理方法是( )。

A.不需要作任何会计处理
B.确认存货跌价损失900万元
C.确认存货跌价损失1170万元
D.确认预计负债1170万元

题型:多项选择题

走黄的病因病机是:()

A.正虚

B.邪实

C.阴伤

D.腑实

E.表虚

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