2015年最新《中级财务会计》在线作业及答案

1、2015年浙江大学中级财务会计在线作业及答案1.企业因水灾盘亏一批材料18000元，该批材料的进项税额为3060元，收到各种赔款1500元，残料入库200元。报经批准后，应计入营业外支出的金额为（）元。A19360B16300C20860D11170正确答案:A2.企业以盈余公积转增资本后，留存的盈余公积不得低于注册资本的（）。A10B20C10D25正确答案:D3.企业本年实收资本、资本公积和留存收益发生了以下业务：提取盈余公积30万元；用资本公积5万元、盈余公积10万元转增资本。资本净增加额应为（）元A300000B450000C150000D0正确答案:D4.在会计实务中，预付帐款业务不

2、多时，企业可以通过（）科目来核算预付帐款业务。A应收账款B其他应收款C应付帐款D预收账款正确答案:C5.下列各项中，应计提折旧的固定资产是（）。A当月购入的设备B当月报废的设备C超龄使用的设备D经营租入的设备正确答案:B6.下列各项中，可以在商品发出之前确认营业收入的是（）。A预收货款销售B代销商品销售C分期收款销售D长期建造工程销售正确答案:D7.企业无法支付的应付账款，经确认后，将其列入（）进行处理。A其他业务收入B营业外收入C资本公积D待处理财产损溢正确答案:B8.下列说法正确的是（）。A资产负债表“长期借款”项目，应分别根据“长期借款”总账科目余额扣除1年内到期的数额填列B资产负债表“

3、待摊费用”项目应根据“待摊费用、预提费用”总账科目所属明细科目的借方余额之和计算填列C资产负债表“应收账款”项目，应根据“应收账款、预收账款”总账科目所属明细科目的借方余额之和计算填列D资产负债表“待处理流动资产净损失”项目，应根据“待处理财产损溢”总账科目所属“待处理流动资产损溢”明细科目余额直接填列正确答案:C9.下列可以直接根据明细科目余额填列的是（）。A待处理流动资产净损失B在建工程C应收账款D货币资金正确答案:A10.下列各项中，不必到有关管理部门登记的无形资产是（）。A专利权B非专利技术C商标权D特许权正确答案:B11.某企业为建设一新项目，批准发行5000万元的长期债券。该企业与

4、一证券公司签署协议，委托该证券公司代理发行，发行手续费为发行总额的3.5,宣传及印刷费由证券公司代为支付，并从发行总额中扣除。该企业至委托协议签署为止,已支付咨询费、公证费等45万元。证券公司按面值发行，价款全部收到，支付宣传及印刷费等各种费用64万元。按协议将发行款划至企业在银行的存款账户上，则该企业发行债券所收到的现金为（）万元。A4982.5B4971.6C4976.1D5000正确答案:C12.某有限责任公司由ABC三位股东各自出资100万元而设立，经过三年的经营，该公司的留存收益为150万元。如果D投资者愿意出资180万元而仅占有该公司25的股份则会计核算时，D股东投入资金中应记入“

5、资本公积”科目的金额是（）万元。A80B105C135D0正确答案:A13.资产是指过去的交易、事项形成，并由企业拥有或控制的资源，该资源预期会给企业带来经济利益的资源。它包括（）A各种财产B各种财产和债权C各种财产、债券和其他权利D各种财产和其他权利正确答案:C14.下列各项中，属于费用性支出的是（）。A用银行存款偿还短期借款B用银行存款购买材料C用银行存款支付广告费D用银行存款支付股利正确答案:C15.下列银行结算方式中，可用于同城和异地结算的有（）A商业汇票B银行本票C汇兑D支票正确答案:A16.应收票据到期，如果因付款人无力支付票款，票据由银行退回，收款单位应作的会计分录是（）。A借：

6、应收票据贷：银行存款B借：应收账款贷：应收票据C借：应收账款贷：银行存款D借：银行存款贷：应收票据正确答案:B17.处置固定资产的净收入属于（）。A经营活动的现金流量B投资活动的现金流量C筹资活动的现金流量D不影响现金流量正确答案:B18.下列各项中，属于计提固定资产折旧时不需要考虑的因素是（）。A实际支付的买价B实际净残值C预计使用年限D预计工作总量正确答案:B19.企业出租包装物发生的摊销费用，应借记（）科目。A营业外支出B销售费用C其他业务支出D其他应收款正确答案:B20.下列各项中，属于权益性投资的是（）A购入国库券形成的投资B购入可转换企业债券形成的投资C向联营单位投出设备形成的投资

7、D购入优先股股票形成的投资正确答案:C21.所有者权益的总额应等于（）。A流动资产总额减流动负债总额B资产总额减负债总额C长期资产总额减长期负债总额D资产总额减流动负债正确答案:B22.某企业1998年末应收账款余额2000万元，1999年确认坏账损失50万元，当年又收回坏账10万元，年末应收账款余额为2400万元。坏账准备提取比率为5，该企业1999年应提取的坏账准备应为（）万元。A42B-38C12D8正确答案:A23.按发票上记载的全部应付金额扣除折扣的净值记账的理论依据是：购货折扣能否取得是企业资金调度能力和经营管理水平的综合体现，因而丧失的现金折扣是一种（）。A理财收益B货物采购成本

8、的减少C理财费用D货物采购成本的增加正确答案:C24.某企业于4月10日销售商品收到带息票据一张，面值50000元年利率8，6个月期，于6月10日贴现，贴现率为10，该企业实际收到的贴现金额应为（）元。A50237B49763C52000D50000正确答案:A25.对于银行已经入账而企业尚未入账的未达帐项，企业应当（）A根据“银行对账单”记录的金额入账B在编制“银行存款余额调节表”的同时入账C等有关单据到达时再进行帐务处理D根据“银行对账单”和“银行存款余额调节表”自制原始凭证入账。正确答案:C26.企业购入分期付息的长期债券，期末确认尚未收到的利息时，应借记的科目是（）A持有至到期投资应计

9、利息B持有至到期投资债券面值C应收利息D投资收益正确答案:C27.下列各项中，不通过“其他货币资金”科目核算的是（）A银行本票存款B信用证保证金存款C备用金D外埠存款正确答案:C28.某企业本期实际支付工资100万元，各种奖金20万元，其中经营人员工资74万元，奖金15万元，在建工程人员工资26万元，奖金5万元。现金流量表上本期支付给职工的工资为（）万元。A120B89C100D115正确答案:B29.下列各项中，不属于利润分配核算内容的是（）。A弥补以前年度亏损B提取盈余公积C结转应交所得税D向所有者分配利润正确答案:C30.教育费附加按照企业（）的一定比例计算。A缴纳所得税B工资总额C缴纳

10、流转税D职工人数正确答案:C31.某企业1991年发生亏损100万元，1992年至1997年每年实现12万元的利润。设该企业适用33的所得税税率，则1997年年末该企业未弥补的亏损为（）万元。A40B51.76C31.96D28正确答案:C32.下列各项中，不属于无形资产是（）。A著作权B土地使用权C特许权D商誉正确答案:D33.下列各项支付的价款中，不应计入投资成本的有（）。A购入短期债券实付价款中包含的已到期利息B购入一次付息长期债券实付价款中包含的应计利息C购入分期付息长期债券实付价款中包含的未到期利息D购入股票实付价款中包含的已宣告发放但尚未支取的股利正确答案:ACD34.我国股份有限

11、公司采用向社会发行股票方式募集资本，可以按（）发行。A面值B无面值C溢价D折价正确答案:AC35.在编制银行存款余额调节表时，若企业和银行记账均无误，将对账单余额进行下列（）处理后，应与银行存款日记账余额相等。A加企业已收银行未收款项B减企业已付银行未付款项C加银行已收企业未收款项D减银行已收企业未收款项E加银行已付企业未付款项正确答案:ABDE36.“利润分配”科目所属明细科目中，本年利润结算后应没有余额的是（）。A提取盈余公积B盈余公积补亏C应付利润D未分配利润正确答案:ABC37.将净利润调节为经营活动的现金流量需要调整的项目有（）。A计提的资产减值准备B预提费用的增加或减少C待摊费用的

12、减少或增加D递延所得税资产或递延所得税负债E经营性应收项目的增加或减少正确答案:ABCDE38.现金流量表是用来提供企业有关现金流入、现金流出及投资与筹资活动方面信息的会计报表。报表使用者利用这些信息，可以评估企业以下几方面的事项（）。A企业在未来会计期间产生净现金流量的能力B企业偿还债务及支付企业所有者的投资报酬（如股利）的能力C企业的利润与经营活动所产生的净现金流量发生差异的原因D会计年度内影响或不影响现金的投资活动与筹资活动E企业在某一特定日期资产和权益变动的结果正确答案:ABCD39.企业依法缴纳的税金中，应计入管理费用的有（）。A房产税B车船使用税C增值税D消费税正确答案:AB40.

13、会计信息的质量要求包括客观性、谨慎性、（）等8个要求。A相关性B明晰性C重要性D货币计量正确答案:ABC41.应付账款中如果含有现金折扣，其入账价格的确定方法有（）。A总价法B市价法C净价法D账面价值法正确答案:AC42.企业期末编制资产负债表时，下列各项应包括在“存货”项目的是（）A委托代销商品B库存待消耗的存货C已销售但购货方未提货的商品D约定未来购入的存货E运输途中已收到结算凭证但尚未入库的存货正确答案:ABE43.下列各项中，属于无形资产特点的有（）。A无实体性B长期性C有偿性D不确定性正确答案:ABD44.下列各项中，不属于筹资活动产生的现金流量的是（）。A收回债券投资所收到的现金B

14、吸收权益性投资所收到的现金C发行债券所收到的现金D借入资金所收到的现金E取得投资收益所收到的现金正确答案:AE45.应收股利包括（）。A企业购入股票时，实际支付的价款中包含的已经宣发放而尚未领取的部分B企业进行长期股权投资应分得的现金股利C企业进行长期股权投资应分得的利润D企业进行长期股权投资应分得的股票股利E企业进行长期债权投资应获得的利息正确答案:ABC46.下列各项中，属于各种计提折旧方法都要考虑的因素有（）。A固定资产原值B预计净残值C预计使用年限D预计工作总量正确答案:AB47.下列各项中，应调整长期股权投资账面价值的有（）。A采用成本法核算收到现金股利B采用权益法核算收到现金股利C

15、采用权益法核算受资企业实现净利润D采用权益法核算，受资企业收到实物捐赠正确答案:BCD48.下列各项无形资产中，受国家法律保护的有（）。A专利权B著作权C商标权D非专利技术正确答案:ABC49.按照会计制度规定，采用备抵法核算坏账损失的企业，下列各项中，不能计提坏账准备的项目有（）。A应收账款B其他应收款C预付账款D应收票据E应收利息正确答案:CDE50.下列报表项目可以直接根据总账科目余额填列的是（）。A固定资产清理B待处理流动资产净损失C货币资金D存货E应付票据正确答案:AE51.一般企业增加实收资本的途径有（）。A资本公积转增实收资本B未分配利润转为实收资本C所有者投入D盈余公积转增实收

16、资本正确答案:ABCD52.采用“计提折旧基数折旧率”方式计算折旧额，下列方法中，折旧率固定不变的有（）。A平均年限法B工作量法C双倍余额递减法D年数总和法正确答案:AC53.企业缴纳的各种税金中，按照税法规定，可以在净利润前扣除的有（）。A车船使用税B房产税C增值税D消费税正确答案:ABD54.下列各项中，应列为固定资产的有（）。A生产经营用的劳动资料，使用年限在1年以上，单位价值在2000元以下B生产经营用的劳动资料，使用年限在1年以上，单位价值在2000元以上C非生产经营用的物质资料，使用年限在2年以上，单位价值在2000元以下D非生产经营用的物质资料，使用年限在2年以上，单位价值在20

17、00元以上正确答案:ABD55.会计要素由资产、负债、（）等内容构成。A利润B收入C费用D所有者权益正确答案:ABCD56.企业可以使用现金的范围（）A职工工资、津贴B购置固定资产C采购原材料D向个人收购农副产品和其他物资的价款E结算起点以下的零星支出正确答案:ADE57.下列各项中，属于可以入账的无形资产有（）。A外购的专利权B自创的专利权C外购的商誉D自创的商誉正确答案:AB58.股份有限公司的发起人，除以货币出资外，还可以（）方式出资。A固定资产B无形资产C有价证券D原材料正确答案:ABCD59.下列各项中，属于营业外支出的有（）。A固定资产出售损失B无形资产出售损失C坏账损失D原材料非

18、常损失正确答案:ABD60.采用“计提折旧基数折旧率”方式计算折旧额，下列方法中，计提折旧基数固定不变的有（）。A平均年限法B工作量法C双倍余额递减法D年数总和法正确答案:AD61.广义收入包括的内容有（）。A主营业务收入B其他业务收入C投资收益D营业外收入正确答案:ABCD62.下列各项中，属于固定资产清理核算内容的有（）。A固定资产出售B固定资产报废C固定资产盘盈D固定资产盘亏正确答案:AB63.在我国会计实务中，带息应收票据贴现时，应将其贴现息直接计入当期损益。正确错误正确答案:错64.由于非流动负债的利息既可能是分期支付，也可能是到期还本时一次支付，所以应付未付利息本身既可能是流动负债

19、，也可能是非流负债。正确错误正确答案:对65.股票股利将留存收益资本化，对于股东权益总额及每股账面价值均无影响。正确错误正确答案:错66.无实体性是无形资产区别于其他各种资产的唯一特征。正确错误正确答案:错67.管理费用中包括的税金有印花税、房产税、土地使用税、消费税以及车船使用税等。正确错误正确答案:错68.应付账款一般按到期的应付金额现值入账。正确错误正确答案:错69.支票的提示付款期为7天，自出票的次日起算。正确错误正确答案:错70.企业销售不动产按规定应交的营业税应通过“其他业务成本”科目进行核算。正确错误正确答案:错71.企业尚未办理竣工决算的固定资产交付使用时，应根据估计的固定资产

20、原值借记“固定资产”科目，贷记“在建工程”科目。正确错误正确答案:对72.企业在任何情况下，都不得从本单位的现金收入中坐支现金。正确错误正确答案:对73.不论采用何种方法计提折旧，固定资产使用期满时，其账面净值均应为预计净残值。正确错误正确答案:对74.企业购入发行期在1年以上的债券，只能作为长期股权投资进行核算。正确错误正确答案:错75.无论应收票据是否记息，企业从银行获得的贴现款一定小于应收票据的面值。正确错误正确答案:错76.待摊费用是指应在本年度摊销的各项支出，长期待摊费用是指需要跨年度摊销的各项支出。正确错误正确答案:对77.实际支付的耕地占用税、矿产资源补偿费、印花税、房产税、土地

21、增值税等税费都在“支付的各项税费”项目中反映。正确错误正确答案:错78.当债券票面利率高于金融市场利率时，可能导致债券溢价。正确错误正确答案:对79.企业报废的固定资产经有关部门批准处理之前，应将其净值记入“待处理财产损溢”科目。正确错误正确答案:错80.不论采用何种方法计提折旧，均应考虑固定资产应计提折旧总额。正确错误正确答案:对81.企业本年利润结算以后，“利润分配”科目除“未分配利润”二级科目以外，其他二级科目应无余额。正确错误正确答案:对82.企业采用委托代销方式销售商品，应在商品发出时确认营业收入。正确错误正确答案:错83.一个企业只有在保持投入资本完整无缺的情况下，才可能获得真正的

22、利润。正确错误正确答案:对84.所有企业购入存货支付的增值税均不计入购入存货的成本。正确错误正确答案:错85.企业持有的股票，不论作为短期投资还是长期投资，收到的股票股利均不必调整投资的账面价值。正确错误正确答案:错86.预付账款属于企业的流动资产，期末应列示于资产负债表流动资产项下的预付账款项目，如果是贷方余额，则以负数表示。正确错误正确答案:错87.会计实务中，商业企业的商品应以其买价加上进货运费作为入库商品的成本。正确错误正确答案:对88.根据我国会计准则规定，用于固定资产购建活动的长期借款利息，均计入固定资产价值。正确错误正确答案:错89.用税前利润弥补以前年度亏损，不需进行专门的账务

23、处理。正确错误正确答案:对90.在资产负债表上，无形资产项目一般应当分别列示原始成本、累计摊销额和账面净值。正确错误正确答案:错91.分派股票股利，既不影响资产和负债，也不影响所有者权益。正确错误正确答案:错92.按月计提应收票据利息时，应该借记“应收利息”，贷记“财务费用”。正确错误正确答案:错93.狭义的费用是指经营过程中发生的各种费用，如生产车间领用的材料等。正确错误正确答案:错94.资产负债表“存货”项目应当根据若干个总账科目余额计算填列。正确错误正确答案:对95.无论企业对存货采用实际成本核算，还是采用计划成本核算，在编制资产负债表时，资产负债表上的存货项目反映的都是存货的实际成本。

24、正确错误正确答案:对96.采用实际利率法摊销债券溢价或折价，其目的是为了明确发行公司对债权人实际负担的利息费用，使各期的利息费用随着债券账面价值的变动而变动。正确错误正确答案:对97.采用权益法进行长期股权投资的核算，购入股票是按成本入账，投资收益按接受企业净资产乘以持股比例计算确认。正确错误正确答案:错98.企业银行存款日记账与银行对账单核对不符的原因是存在记账错误。正确错误正确答案:错99.负债是企业筹措资金的重要渠道，它反映了企业与债权人之间的一种债权债务关系。正确错误正确答案:对100.股份有限责任公司溢价发行股票时，股票溢价的净收入计入营业外收入。正确错误正确答案:错请您务必删除一下

25、内容，O(_)O万分谢谢！2015年中央电大期末复习考试小抄大全，电大期末考试必备小抄，电大考试必过小抄Indonesia has emerged as a top vacation destination for Chinese this summer, along with Thailands Phuket island and the Maldives archipelago. Encouraged by growth in Chinese travelers to Indonesia, the government in Jakarta has recently relaxed its

26、 visa policy. Since June 10, Chinese tourists can enter Indonesia through nine appointed locations, including the Soekarno Hatta International Airport in Jakarta, the Ngurah Rai International Airport in Bali and the Kuala Namu International Airport in Medan, by just getting their passports stamped o

27、n arrival. Officially, it is called the free-visa scheme. The new policy also means Chinese tourists can save $35 on visa fees, which will likely make trips to Indonesia more alluring. While such an arrangement allows Chinese visitors to stay up to 30 days for the purpose of traveling, those seeking

28、 extensions will need to get paid visas from that countrys missions inBeijing,Shanghai,GuangzhouorHong Kong, according to an official at the Indonesia embassy in Beijing. Santo Darmosumarto, head of the embassys information, social and cultural section, says the new policy is aimed at strengthening

29、people-to-people contacts between the two countries. Dai Yu, marketing director of Ctrip, a major Chinese online travel agency, says: Weve seen a nearly 50 percent growth over the previous month in the number of Chinese tourists to Bali since the policy was announced. During his trip to China in Mar

30、ch, Indonesian President Joko Widodo proposed that his country and China aim to increase two-way visits to a maximum of 10 million people in the next few years. The Indonesian government has set their sights on greeting 2 million Chinese tourists by the end of this year, according to the official. T

31、he Indonesian government hopes that Indonesian nationals would also be given preferential treatment while visiting China, says Darmosumarto. In 2013, the number of Chinese tourists who visited Indonesia stood around 807,000. Last year, it increased to 959,000, he adds. Bali remains the most popular

32、site among Chinese tourists. In February, more than 92,200 Chinese tourists made trips to Bali, ranking first among overseas visitors, the Bali Times reported. Last year, the island witnessed more than 586,000 arrivals from China, an increase of 51 percent over 2013. Bali isnt just for sightseeing,

33、but also for weddings, honeymoons, golf and many outdoor activities, says Fan Wenqing, a marketing executive at Garuda, Indonesias national airliner. Garuda offers three nonstop flights between Beijing and Bali, and four each week between Beijing and Jakarta. There are daily flights from Guangzhou,

34、inGuangdongprovince, and Shanghai to Jakarta as well. It takes from six to eight hours on a nonstop flight to reach Indonesia from China. Indonesia is home to more than 17,000 islands. Tourists can tour Yogyakarta to see Prambanam and Borobudur, two historical and religious sites, and explore the lo

35、cal handicraft markets. The base of a volcano, Bandung, which is also known as the Paris of Java, is ideal for adventure-seekers. Many ecotourism destinations, such as Toba Lake in Sumatra, Tanjung Puting National Park in Kalimantan and Bunaken in Manado, are places the embassy official recommends f

36、or tourists. Indonesia boasts world-class surfing facilities along the shores of Sumatra down to Nusa Tenggara Islands. Recently, Lombok, a sister island east of Bali has gotten so much attention from Chinese travelers that some travel agencies are offering twin packages for Bali and Lombok. The bes

37、t time to visit Bali is from May to October, when it doesntrainmuch and the weather is cool. At press time, a weeklong package from Shanghai or Guangzhou to Bali was a little more than 3,000 yuan ($480) on Ctrips website. Chinese tourists have taken a shine to rafting in Ubud, sightseeing in Tanah L

38、ot, and surfing and diving in Nusa Lembongan, says Dai. Civet coffee, essential oil and woodcarvings are among the most popular products for Chinese tourists in Indonesia, she says. Indonesian food is also something that visitors shouldnt miss. Local cuisines feature many spices, including peppers a

39、nd cloves, and coconut pulp. Fried rice, dirty duck and roast suckling pig are recommended. Childrens illustration books first appeared in the 1600s in Europe. Their passage to China, however, took much longer, roughly 300 years. In China, childrens illustration books have a history of just 100 year

40、s and their development can be divided into four stages. From early 1900s to mid 1900s, a large number of books and magazines with illustrations appeared with the fast development of the modern publishing industry. The illustrationarts at that time were a mixed genre of Chinese traditionalpaintings

41、and the westernstyle, and most of the stories originate from the fundamental changes that China experienced after the collapse of Qing Dynasty (1644-1911), the warlord struggles and the war against the Japanese invasion. The second stage was from mid 1900s to late 1970s, when the cultural revolution

42、 (1966-76) ended. The fast development of some special publishing houses for children gave birth to a large number of illustration-story books, which made a good use of folk art techniques, such as wood board carving, frescoes, and ink and wash painting, etc. Many of the popular stories are from Chi

43、nese history and wars after 1900s. The third stage is from early 1980s to late 1990s, a golden period for the development of childrens illustration books. The reform and opening-up brought in new concepts and ideas from the West to China, a country that had been closed to the West for nearly three d

44、ecades. Fast development of economy, society and culture provided the writers and painters with a lot of inspiration to create new literature works and draw illustrations. China also imported large amounts of childrens illustration books from the West and Japan. Many young parents in China have a st

45、rong nostalgia about childrens illustration books they read in the 1980s and 1990s. This is also the last era in Chinas artistic innovation before the advent of the Internet period. The fourth stage is featured with the spread of the Internet and the other computerized means of art innovation. The h

46、and-drawn childrens illustration books are gradually replaced by cartoons drawn and copied by software and machines, and shown on tablets, computers, television and smart phones, instead of books. Hainan Tropical Wildlife Park and Botanical Garden is natures haven, with no less than 4,000 rare birds

47、 and animals representing 200 species. With tropical forest covering over 90 percent of its area, the garden offers beautiful views of a wide range of tropical plants, flowers and fruit trees. The scenic spot about 25 kilometers from the center of Haikou offers a drive-thru safari tour where you can

48、 get up close with elephants, lions and bears. The Safari on Foot area features walking trails where visitors can see the rest of the animals, including hippos and monkeys, and feed them for a small fee. Visitors also can see what happens when you breed a lion and a tiger. Two unique attractions are

49、 rare hybrids: a liger, the offspring of a mallion and a female tiger and a tigon, which is created by a female lion and a male tiger. As ateaching center of the National Popular Science Education program, the park also serves as a second classroom for students to learn about wildlife and plants. Si

50、nce it was established in 1995, it has received more than one million student visitors. At a crucial moment when pessimism has brought the Greek crisis to such a head that the country is closer to a default on its debt repayments than ever, Li offered a spark of enthusiasm to restart the stalled tal

51、ks by calling on Greece and its creditors to reach a last-minute deal that will allow Greece to remain in the eurozone. Given the escalation of the countrys crisis over the weekend sent a shock wave through the global stock markets on Monday, there are ample reasons to worry about the uncertainties

52、surrounding the events in Greece and the effect a default would have on Europe, relations between China and the EU, global financial stability and the nascent global economic recovery. Greece has announced that it will hold a referendum on a bailout plan proposed last week by the countrys creditors.

53、 In response, Greeces eurozone partners have refused to extend the countrys bailout program and the European Central Bank capped its emergency support for the countrys banks. A real danger now looms of Greece exiting the euro, which might derail the global economic recovery and damage the long-term viability of the euro as a currency. However, such a tragedy is neither certain nor unavoidable. The EU should shoulder its responsibility to prevent the Greek crisis from overshadowing the fr