解放軍文職招聘考試站在海倫的身后-解放軍文職人員招聘-軍隊(duì)文職考試-紅師教育
發(fā)布時(shí)間：2017-06-28 16:14:48有人問盲人作家海倫.凱勒，誰對她的人生影響最大？她回答： 安妮.沙利文！ 安妮卻糾正說： 不，對你人生影響最大的人，是一位清潔女工。幼年的沙利文因嚴(yán)重眼疾，脾氣暴躁，被關(guān)進(jìn)福利院的籠子。一個(gè)清潔女工經(jīng)常鉆進(jìn)籠子去安撫她，關(guān)懷她。安妮的心靈慢慢康復(fù)了。她離開福利院后，被培養(yǎng)成一名教師，第一個(gè)學(xué)生就是海倫。海倫身后站著安妮，安妮身后是清潔女工，女工身后肯定還有好人。社會(huì)是由無數(shù)條 善 和 惡 的長鏈組成。你的一個(gè)溫馨的眼神，經(jīng)過N次傳遞放大，長鏈的另一端可能連著一位偉人；而你的一句侮辱性的話語，那長鏈沒準(zhǔn)會(huì)牽著一個(gè)混世魔王呢！Standing behind HelenSomeone asked blind writer Helen Kater who had the most influence on her. She answered : 安妮.沙利文 No, the man influenced you most is a ceaner.Young 沙利文 had a serious disease in her eyes. She was in locked in a 福利院 s cage because of her bad temper. Luckily, there was a cleaner often got into the cage, comfort and took care of her. Afterwards, Anny graduate healed and left the 福利院. Ever since she became a teacher, she first student was Helen.There ws Anny behind Helen, and then the cleaner, and maybe some more kind person. Society is a long chain with numerous kind and evil . Your gentle eyesight, through delivering and expanding for N times, there maybe be a great on the other side; while an insulting sentence may link with a fiend.
解放軍文職招聘考試長期債權(quán)投資的審查（二）-解放軍文職人員招聘-軍隊(duì)文職考試-紅師教育
發(fā)布時(shí)間：2017-08-18 22:31:411.詢問了解企業(yè)是否有長期債券投資，并審查長期債券投資的明細(xì)賬記錄，然后抽查相關(guān)的會(huì)計(jì)憑證，審查相關(guān)業(yè)務(wù)的真實(shí)性、會(huì)計(jì)處理的合規(guī)性和正確性。計(jì)算并復(fù)核各項(xiàng)數(shù)據(jù)計(jì)算：每年應(yīng)計(jì)利息=240000 10%=24000（元）每年應(yīng)攤債券溢價(jià)=10000 4=2500（元）每年應(yīng)得利息=24000-2500=21500（元）核對賬面數(shù)并判定結(jié)果：該廠應(yīng)計(jì)利息的計(jì)算正確。但有兩個(gè)問題：溢價(jià)攤銷多攤1500元（4000-2500），應(yīng)得利息少計(jì)1500元（21500-2000）。2.存在的問題：（1）債券溢價(jià)應(yīng)計(jì)入長期債權(quán)投資，不應(yīng)計(jì)入其他應(yīng)收款。這樣記賬屬混淆資產(chǎn)界線。（2）該廠不按規(guī)定攤銷溢價(jià)，屬多攤溢價(jià)，虛減收益。（3）該廠將債券利息不記入 投資收益 賬戶，而記入 應(yīng)付福利費(fèi) 賬戶，屬于轉(zhuǎn)移資金，偷漏稅金的行為。3.調(diào)賬分錄：調(diào)整購入債券溢價(jià)的分錄：借：長期債權(quán)投資 債券投資 10 000貸：其他應(yīng)收款 興達(dá)公司 10 000調(diào)整計(jì)提利息和分?jǐn)傄鐑r(jià)的分錄：借：長期債權(quán)投資 債券投資 1 500應(yīng)付福利費(fèi) 20 000貸：投資收益 21 500
