【单选题】2 6 .2 0 0 9 年3 月2 0 日,税务机关收到纳税人2 0 0 9 年3 月1 8 日填报的税务登记表、提供的 证件和资料等。税务机关审核完毕的时间应为( ) 。
【多选题】1 7 .某公司于2 0 0 9 年6 月5 日从二级证券市场购买A 公司股票5 0 0 0 0 股,每股成交价为9元,6 月3 0 日该股票收盘价为l 0 元,公司决定继续持有,但不超过2 0 0 9 年底。6 月3 0日,下列账务处理错误的是( ) 。 A .进行备忘登记,但不做任何账务处理
B.
.借:交易性金融资产——公允价值变动 5 0 0 0 0 贷:公允价值变动损益 5 0 0 0 0
C.
.借:交易性金融资产——公允价值变动 5 0 0 0 0 贷:投资收益 5 0 0 0 0
D.
.借:应收股利 5 0 0 0 0 贷:投资收益 5 0 0 0 0
【单选题】听力原文:M: What do you think of Professor Brown's lecture? W: The topic was interesting, but the lecture was much more difficult to follow than I had expected. What does the woman say about the lecture?
A.
It was a long lecture, but easy to understand.
B.
It was not as easy as she had thought.
C.
It was as difficult as she had expected.
D.
It was interesting and easy to follow.
【单选题】听力原文:M: What did you think of Professor Brown's lecture? W: The topic was interesting, but the lecture was much more difficult to follow than I had expected. What does the woman say about the lecture?
A.
It was a long lecture, but easy to understand.
B.
It was not as easy as she had thought.
C.
It was as difficult as she had expected.
D.
It was interesting and easy to follow.
【单选题】听力原文:M: What do you think of Professor Brown's lecture? W: The topic was interesting, but the lecture was much more difficult to follow than I had expected. Q: What does the woman say about the lectur...
A.
It was a long lecture, but easy to understand.
B.
It was not as easy as she had thought.
C.
It was as difficult as she had expected,
D.
It was interesting and easy to follow.
【单选题】2 2 .甲公司于2 0 0 9 年6 月1 E 1 购入不需安装机器设备一台,入账价值为8 0 0 0 0 元,预计使用5 年,净残值为5 0 0 0 元。甲公司采用双倍余额递减法对该类机器设备计提折旧。2 0 0 9 年, 甲公司对该台设备计提的折旧为( ) 元。
【单选题】2 0 0 9 年3 月1 2 日甲公司销售一批商品,价款为3 2 7 5 0 0 元,商品已发出,至2 0 0 9 年1 2 月3 1 日货款仍未收到,经减值测试该款项未来现金流量的现值为3 0 0 0 0 0 元。此前未对该 款项计提坏账准备。1 2 月3 1 日计提坏账准备时,正确的账务处理是( ) 。
A.
.借:资产减值损失——计提的坏账准备 2 7 5 0 0 贷:坏账准备 2 7 5 0 0
B.
.借:销售费用 2 7 5 0 0 贷:坏账准备 2 7 5 0 0
C.
.借:资产减值损失——计提的坏账准备 2 7 5 0 0 贷:应收账款 2 7 5 0 0
D.
.借:管理费用 2 7 5 0 0 贷:坏账准备 2 7 5 0 0