商业银行在资产负债表日确认当期利息收入时，用名义利率乘合同本金确认当期应收利息,用（）乘实际利率确认当期利息收入。

商业银行在资产负债表日确认当期利息收入时，用名义利率乘合同本金确认当期应收利息,用（）乘实际利率确认当期利息收入。

简单会计分录的特征是？

属于反映企业在一定期间内经营成果的会计报表是?

下列等式中，错误的是（）。

下列各项关于无形资产摊销的说法，正确的有（）

下列关于固定资产折旧会计处理的表述中，正确的有（）

下列有关存货会计处理的表述中，正确的有（）

下列各项中，不符合资产会计要素定义的是（　　）

企业对随同商品出售而不单独计价的包装物进行会计处理时，该包装物的实际成本应结转到（）。

下列关于会计计量属性的表述中，不正确的有（　　）

甲公司销售乙产品，同时对售后3年内因产品质量问题承担免费保修义务。有关产品更换或修理至达到正常使用状态的支出由甲公司负担，2×16年，甲公司共销售乙产品1000件，根据历史经验估计，因履行售后保修承诺预计将发生的支出为600万元，甲公司确认了销售费用，同时确认为预计负债。甲公司该会计处理体现的会计信息质量要求是（　　）

甲公司2014年12月20日与乙公司签订商品销售合同。合同约定：甲公司应于2015年5月20日前将合同标的商品运抵乙公司并经验收，在商品运抵乙公司前灭失、毁损、价值变动等风险由甲公司承担。甲公司该项合同中所售商品为库存W商品，2014年12月30日，甲公司根据合同向乙公司开具了增值税专用发票并于当日确认了商品销售收入。W商品于2×15年5月10日发出并于5月15日运抵乙公司验收合格。对于甲公司2×14年W商品销售收入确认的恰当性判断，除考虑与会计准则规定的收入确认条件的符合性以外，还应考虑可能违背的会计基本假设是（）

Imagineyouenteracarwithnosteeringwheel,nobrakeoracceleratorpedals(踏板).Underavoice-activatedcommand,yousayanaddress“Thefastestroutewilltakeus15.3minutes.ShouldItakeit?”Yousay“yes”andyouareonyourway.Thecarrespondsandstartsmovingallbyitself.Allyouhavetodoissitbackandrelax.Howweirdwoulditbeif,onedayinthefuture,everyonehadsuchacar?Nocrazydiving,noinsults,nocuttingin;trafficlawswouldberespectedanddrivingmuchsafer.Ontheotherhand,imaginethecostsavingsforlocalpoliceenforcementandtownbudgetswithoutallthosespeedingandparkingtickets.Anewtechnologyhasthepotentialtochangemodernsocietyinradicalways.There’snoquestionthatself-drivingvehiclescouldbeanenormousbenefit.Thepotentialforsafercarsmeansaccidentstatisticswoulddrop:some94%ofroadaccidentsintheU.S.involvehumanerror.Olderdriversandvisually-orphysically-impairedpeoplewouldgainanewleveloffreedom.Maintainingsafespeedsandbeingelectric,self-drivingcarswoulddrasticallyreducepollutionlevelsanddependencyonnon-renewablefuels.Roadswouldbequieter,peoplesafer.Butwemustalsoconsidertheimpactofthenewtechnologyonthosewhonowdependondrivingfortheirlivelihoods.AccordingtotheU.S.DepartmentofLabor,inMay2015therewere505,560registeredschoolbusdrivers.TheAmericanTruckingAssociationlistsapproximately3.5millionprofessionaltruckdriversintheU.S.Thecompaniesdevelopingself-drivingvehiclesshouldbepartneringwithstateandfederalauthoritiestoofferretrainingforthismassiveworkforce,manyofwhomwillbedisplacedbythenewtechnology.Thisissimilartowhat’shappeninginthecoalandoilindustries,asituationthatfuelsmuchofthecurrentpoliticaldiscontentinthiscountry.Newtechnologieswill,andshould,bedeveloped.Thisishowsocietymovesforward.However,progresscan’tbeone-sided.Itisnecessaryforthecompaniesandstateagenciesinvolvedtoconsidertheethicalconsequencesofthesepotentialchangestobuildabetterfutureforall.15.Whatdoestheauthorsuggestbusinessesandthegovernmentdo?

Imagineyouenteracarwithnosteeringwheel,nobrakeoracceleratorpedals(踏板).Underavoice-activatedcommand,yousayanaddress“Thefastestroutewilltakeus15.3minutes.ShouldItakeit?”Yousay“yes”andyouareonyourway.Thecarrespondsandstartsmovingallbyitself.Allyouhavetodoissitbackandrelax.Howweirdwoulditbeif,onedayinthefuture,everyonehadsuchacar?Nocrazydiving,noinsults,nocuttingin;trafficlawswouldberespectedanddrivingmuchsafer.Ontheotherhand,imaginethecostsavingsforlocalpoliceenforcementandtownbudgetswithoutallthosespeedingandparkingtickets.Anewtechnologyhasthepotentialtochangemodernsocietyinradicalways.There’snoquestionthatself-drivingvehiclescouldbeanenormousbenefit.Thepotentialforsafercarsmeansaccidentstatisticswoulddrop:some94%ofroadaccidentsintheU.S.involvehumanerror.Olderdriversandvisually-orphysically-impairedpeoplewouldgainanewleveloffreedom.Maintainingsafespeedsandbeingelectric,self-drivingcarswoulddrasticallyreducepollutionlevelsanddependencyonnon-renewablefuels.Roadswouldbequieter,peoplesafer.Butwemustalsoconsidertheimpactofthenewtechnologyonthosewhonowdependondrivingfortheirlivelihoods.AccordingtotheU.S.DepartmentofLabor,inMay2015therewere505,560registeredschoolbusdrivers.TheAmericanTruckingAssociationlistsapproximately3.5millionprofessionaltruckdriversintheU.S.Thecompaniesdevelopingself-drivingvehiclesshouldbepartneringwithstateandfederalauthoritiestoofferretrainingforthismassiveworkforce,manyofwhomwillbedisplacedbythenewtechnology.Thisissimilartowhat’shappeninginthecoalandoilindustries,asituationthatfuelsmuchofthecurrentpoliticaldiscontentinthiscountry.Newtechnologieswill,andshould,bedeveloped.Thisishowsocietymovesforward.However,progresscan’tbeone-sided.Itisnecessaryforthecompaniesandstateagenciesinvolvedtoconsidertheethicalconsequencesofthesepotentialchangestobuildabetterfutureforall.15.Whatdoestheauthorsuggestbusinessesandthegovernmentdo?