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标点符号和数字开头1、“少数股东权益”A在所有者权益类项目下单独列示2、20X8年1月1日， B融资租赁，应由甲公司对该设备计提折旧。3、20X8年3月1日P C 400万元字母开头4、A公司2007年12月31日C150万元5、A公司从B公司融资租入A 500、100万元6、A公司是B公司的母公司，在20x7年末 C 1988万元7、A公司为B公司的母公司，20x8年5月C借：存货存贷跌价准备300000 贷：资产减值损失3000008、A公司为母公司，B公司为子公司D借：应收账款坏账准备10000贷：资产减值损失 100009、A公司以公允价值16000万元， B 1000万元10、A租赁公司将一台设备以D 7540万元11、B公司为A公司的全资子公司， B 185万元12、M公司吸收合并N公司， A“商誉”借方A开头13、按照新准则规定，承租人分摊未确认融资费用时，应采用的方法是A实际利率法B开头14、编制合并财务报表的依据是纳入合并财务报表合并范围内的子公司的D个别财务报表15、编制合并财务报表时，最关键一步是D编制合并工作底稿16、编制合并财务报表时D借：投资收益；未分配利润年初 贷：提取盈余公积；对所有者（股东）的分配；未分配利润年末18、不属于企业特殊经济事项的是B无形资产核算C开头19、采用货币性与非货币性项目法，资产负债表中留存收益项目C为轧算的平衡数20、采用现行汇率法，对资产负债表项目采用历史汇率折算的项目是C股本21、采用销售租赁的销售收入，存在未担保余值的情况下，应该是出租方的B最低租赁收款额现值22、承租人采用融资租赁方式租入一台设备， A10年23、传统财务会计计量模式是A历史成本/名义货币24、传统会计计量模式是以C历史成本为计量属性的25、存货中的原材料公允价值一般按D现行重置成本确定D开头26、担保余值，就承租人而言，是指A由承租人或与其有关的第三方担保的资产余值27、对于企业分配清偿债务后的剩余财产，下列说法不正确的是B应按股东的股份比例分配28、对于融资租入固定资产，应按D租赁开始日租赁资产的公允价值与最低租赁付款额现值中两者较低者29、对于上一年度抵消的内部应收账款计提的坏账准备金额，在本年度编制合并工作底稿时应做的抵消分录是C借：应收账款坏账准备 贷：未分配利润年初F开头30、非同一控制下的企业合并，购买方为进行企业合并发生的各项直接相关费用应当计入D合并成本G开头31、高级财务会计产生的基础是D以上都对32、高级财务会计所依据的理论和采用的方法是C是对原有财务会计理论和方法的修正33、高级财务会计研究的对象是B企业面临的特殊事项34、购买方对于企业购买成本小于合并中所取得的被购买方可辩认净资产公允价值份额的部分，下列会计处理方法35、不正确表述有D在控股合并的情况下，应体现在合并当期的个别利润表36、购买方确定企业合并中取得的被购买方各项可辨认资产、负债及或有负债的公允价值时不正确的方法是D存货按照现行重置成本确定37、股权取得日后各期连续编制合并财务报表时B仍要考虑以前年度企业集团内部业务对个别财务报表产生影响40、关于非同一控制下的企业合并，下列说法中不正确的是C购买方在购买日对作为企业合并对价付出的资产、发生或承担的负债应按照账面价值计量，不确认损益41、关于同一控制下的企业合并，下列说法正确的是D参与合并的企业在合并前后均受同一方或相同的多方最终控制且该控制非暂时性的42、关于重整，下列说法不正确的是C重整是指经济活动的彻底失败43、国际会计准则委员会制定发布的有关合并财务报表的准则基本采用的合并理论为B母公司理论H开头44、合并报表中一般不用编制D合并成本报表45、合并财务报表的主体是B母公司和子公司组成的企业集团46、互换交易产生的原因是D互换双方分别在不同的货币市场上具有优势47、划分融资租赁和经营租赁的依据是B与租赁资产所有权有关的风险和报酬是否转移48、即改变会计计量单位，又改变会计计量基础的物价变动会计方法是C现行成本/一般物价水平会计J开头49、甲公司采用备抵法核算坏账损失， D 120万元50、甲公司是乙公司的母公司。B 9万元51、甲公司于20X5年1月1日采用经营租赁方式从乙公司租入机器设备一台， B24万元52、间接标价法的特点是A外币数随汇率高低而变化53、交易双方分别承诺在将来某一特定时间购买和提供某种金额资产而签订的合约为A远期合同54、交易性衍生工具金融资产公允价值大于账面价值的差额，在计入公允价变动损益科目同时，应计入在A衍生工具科目下55、经营租赁资产的风险和报酬承担人是B出租人56、境外经营净投资套期保值业务，A转入当期损益K开头57、看涨期权是指B合约持有人有权在到期日或到期日前按合同中的协定价格购买某种资产L开头58、利率兑换是指A债务币种相同情况下，互相交换不同形式利率59、利用远期外汇合同对一项预计交易进行现金流量套期保值，预计交易的金额是1500万美元，作为套期工具的远期外汇合同的金额为2200成美元。有效套期金额是B1500M开头61、某公司在清算期间，支付清算人员办公费用的会计分录应为C借：清算损益 贷：银行存款62、某企业20X7年12月5日赊销一批商品，按照两项交易观当期确认法D调整财务费用63、某企业20X7年12月5日赊销一批商品，12月31日应做的会计处理是B调减营业收入64、某企业采用人民币作为记账本位币，下列项目中，不属于该企业外币业务的是A与外国企业发生的以人民币计价结算的销售业务65、某项融资租赁合同， A870万元66、某租赁公司将一台大型发电设备以融资租赁方式租赁给A企业， D 260万元67、某租赁公司将一台大型发电设备以融资租赁方式租赁给B企业， C 1675万元68、母公司将成本为5000元的产品以6200元的价格出售给予公司， B 720元69、母公司将自己生产的产品销售给子公司作为固定资产使用， D借：营业收入 贷：营业成本；固定资产原价70、母公司期初、期末对子公司D 借：应收账款坏账准备12500 贷：未分配利润年初12500借：资产减值损失2500 贷：应收账款坏账准备250071、母公司销售一批产品给子公司， D 1000元P开头72、破产管理人的酬金及劳务费用计入C清算费用，在破产财产中拨付73、破产管理人在全面清算企业财产、B74、破产会计和传统财务会计的会计假设没有改变的是A货币计量75、破产企业担保资产的价值低于担保债务而未受清偿部分应确认为D破产债务76、破产企业在人民法院受理破产案件前D1年至破产宣告之日期间内，隐匿、私分或无偿转让财产被认为是没有法律效力的Q开头77、企业合并后仍维持其独立的法人资格继续经营的，为B控股合并78、企业面临破产清算和重组等特殊会计事项，正是C持续经营假设和会计分期假设松动的结果79、企业期末所持有非货币资产的现行成本与历史成本的差额，称为C未实现的持有损益80、企业为了规避浮动利率债务因利率上升导致的风险，通过互换合同进行套期保值就属于B现金流量套期保值81、企业下列情况，需要进行破产的是B企业法人不能清偿到期债务，并且资产不足以清偿全部债务82、企业因经营所处的主要经济环境发生重大变化，确需变更记账本位币，应当采用D变更当日的即期汇率，将所有项目折算为变更后的记账本位币83、企业在清算过程中所发生的各项费用支出中，不属于不算费用的是D无法偿付的债务84、签订远期外汇合同时，企业A不做任何总账核算，只在备忘簿中做跟踪记录85、全部由出租人垫付资金的租赁形式包括D融资租赁、经营租赁和售后回租86、权益结合法下，合并方在企业合并中取得的资产和负债，应当按照合并日被合并方的A账面价值计量R开头87、认为母子公司之间的关系是控制与被控制的关系，而不是拥有与被拥有的关系的理论是C经济实体理论88、如果企业财产不足清偿债务的时候，破产管理人立即向法院申请宣告破产。对破产的企业，当破产财产不足清偿债务的时候，应B按比例清偿89、如果企业面临清算，投资者和债权人关心的将是资产的B可变现净值S开头90、实物资本保全的含义是A企业所有者投入的各种代表生产能力或经营能力的资产完整无损属于标准化（规范化）的远期交易合同C期货合同T开头91、通货膨胀的产生使得D货币计量假设产生松动92、同一控制下的企业合并，合并方在企业合并中取得的资产和负债应A按照合并日被合并方的账面价值计量93、同一控制下的企业合并过程中，合并方为进行企业合并发生的各项直接相关费用，于发生时计入当期损益。借记“C管理费用”等科目，贷记“银行存款”等科目W开头94、外币交易是以C记账本位币以外的货币进行的款项收付、往来结算等交易95、外汇统账制下采用逐笔结转法适合于D外向业务较少的工商业企业96、为编制合并财务报表所编制的抵消分录A不登记账簿，直接在工作底稿中编制97、我国企业会计准则第19号外币折算规定，企业对处于恶性通货膨胀经济中的财务报表，应当B境外经营的企业对资产负债表项目运用一般物价指数予以重述98、我国2006年2月15日分布的企业会计准则第19号外币折算要求企业在处理外币业务时，采用会计处理方法是C两项交易当期确认法99、我国某企业记账本位币为美元，下列说法中错误的是C该企业编报的会计报表直接以美元反映100、物价变动会计研究框架构建起点是A会计计量模式X开头101、下列不属于合并财务报表编制的前提条件的有D统一母公司与子公司采用的会计科目102、下列分类中哪一组是按合并的性质来划分的A购买合并、股权联合合并103、下列各项会计原则中，传统会计与破产会计都能适用的是A可比性原则104、下列各项中，符合融资租赁中规定的时间标准的是A某项租赁设备可使用年限为10年，已使用4年，从第5年起租出，租赁期为6年105、下列关于抵销分录表述正确的是D编制抵销分录是用来抵销集团内部经济业务事项对个别财务报表的影响106、下列关于融资租赁会计核算表述正确的是B融资租入固定资产需要计提折旧107、下列关于重整会计的说法正确的是C重整日和重整结束日资产负债表与一般传统的会计报告相同108、下列哪一种形式不属于企业合并形式D M公司N公司+P公司109、下列内容属于破产资产的B担保资产大于担保债务差额110、下列企业与东方公司仅有如下关系，其中应纳入东方公司合并财务报表合并范围的有B东方公司拥有乙企业35%的权益性资本，东方公司拥有60%的权益性资本的被投资企业，同时拥有乙企业20%的权益性资本111、下列体现财务资本保全的会计计量模式是B历史成本/实际货币112、下列体现财务资本保全的会计计量模式是B一般物价水平会计113、下列项目属于现行成本特征的是B以现行成本为调整基础114、下列选项正确说明破产清算的一般程序是债权人申报债权。 破产管理人接管破产企业。提出破产申请，法院受理。重整失败，法院裁定，宣告企业破产。编报、实施破产财产分配方案C115、下列业务中不属于企业合并准则中所界定的企业合并的是D A公司购买B公司20%的股权116、现金流量套期工具得利或损失中属于有效套期的部分，应当直接确认为C资本公积117、消除由货币本身价值发生变化引起物价水平变动对财务信息的影响，应选择否认物价变动会计模式是C历史成本/实际货币118、消除由某一特定商品或劳务价格水平对会计信息的影响，应选择的物价变动会计模式是B现行成本/名义货币119、销售型租赁租赁业务的关键是确定销售收入与销售成本，没有未担保余值资产的销售收入应该是B租赁开始日租赁资产的公允价Y开头120、衍生工具计量通常采用的计量模式为D公允价值121、一般物价水平会计重编会计报表不包括D现金流量表122、因收回或偿付外币债权债务而产生的汇兑损益是C交易汇兑损益123、与物价变动其他会计模式相比，一般物价水平会计特征之一是B会计基准是按一般物价水平换算的历史成本124、远期合同订立之后，交易对象市场价格高于合同定价时，将会B有利于买方125、远期合同属于未来交易，这一交易日为B合同规定的到期日Z开头126、在编制合并财务报表时，要按B权益法调整对子公司的长期股权投资127、在编制合并资产负债表时，将“少数股东权益”视为普通负债处理的合并方法的理论基础是A母公司理论128、在法院宣告企业破产后，破产管理人进入企业以前，会计主体是C该企业129、在购买法下，母公司如果需要在控股权取得日编制合并财务报表，则需编制A合并资产负债表130、在流动项目与非流动项目法下，按照资产负债表日的即期汇率折算的财务报表项目是B应收账款131、在企业发生外向业务时，在C中间汇率132、在清算期间，破D借：银行存款20000 贷：无形资产15000、应交税费1000、清算损益4000133、在时态法下，按照现行汇率折算的会计项目是B按市价计价的存货134、在外汇统账制条件下，外币货币性项目，在资产负债表日或结算日，采用A编表日的即期汇率进行折算135、在我国，下列应纳入合并财务报表合并范围的有B有权任免董事会等类似权力机构的多数成员（过半数）136、在物价变动会计中，对于不考虑购买力变动而仅以货币单位作为计量标准的称为C名义货币137、在物价变动会计中，企业应收账款期初余额、期末余额均为50万元，如果期末物价比期初增长10%，则意味着本期应收账款发生了A购买力变动损失5万元138、在物价上涨条件下，企业持有货币性资产C会发生购买力损失139、在运用母公司理论的情况下，通常将少数股东权益C视为普通负债140、直接标价法的特点是B本国货币数随汇率高低而变化141、属于标准化（规范化）的远期交易合同C期货合同142、子公司将成本为30000元的产品以40000元的价格出售给母公司，母公司作为固定资产使用，编制合并财务报表时应编制的抵销分录为C借：营业收入40000贷：营业成本30000固定资产原价10000143、子公司上期从母公司购入B借：未分配利润年初100000 贷：营业成本100000144、子公司上期用10000元将母公司成本为8000元的货物购入，全部形成存货，本期销售70%，售价9000元，子公司本期又用20000元将母公司成本为17000元的货物购入，没有对外销售，全部形成存货。针对此业务，母公司合并报表时的抵消分录是C 借：未分配利润年初2000贷：营业成本2000 借：营业收入20000贷：营业成本2000 借：营业成本3600 贷：存货3600145、租赁期是指租赁协议规定的不可撤销的租赁期间。下述对租赁期正确的表述是D有续租选择权时，无论是否再支付租金，续租期包括在租赁期内146、租赁期占租赁资产尚可使用年限的大部分， B70%（含70%）以上147、租赁资产和负债以最低租赁付款额现值为入账价值， C出租人的租赁内含利率或租赁合同规定的利率148、租赁资产未担保余值的风险承担人是A出租方149、租赁资产以公允价值作为入账价值，则未确认融资费用的分摊率为D重新计算融资费用分摊率，该分摊率是使最低租赁付款额现值与租赁资产公允价值相等的折现率150、最低租赁付款额不包括下列项目的是C或有租金及履约成本请您删除一下内容，O(_)O谢谢！2016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Basketball can make a true claim to being the only major sport that is an American invention. From high school to the professional level, basketball attracts a large following for live games as well as television coverage of events like the National Collegiate Athletic Association (NCAA) annual tournament and the National Basketball Association (NBA) and Womens National Basketball Association (WNBA) playoffs. And it has also made American heroes out of its player and coach legends like Michael Jordan, Larry Bird, Earvin Magic Johnson, Sheryl Swoopes, and other great players. At the heart of the game is the playing space and the equipment. The space is a rectangular, indoor court. The principal pieces of equipment are the two elevated baskets, one at each end (in the long direction) of the court, and the basketball itself. The ball is spherical in shape and is inflated. Basket-balls range in size from 28.5-30 in (72-76 cm) in circumference, and in weight from 18-22 oz (510-624 g). For players below the high school level, a smaller ball is used, but the ball in mens games measures 29.5-30 in (75-76 cm) in circumference, and a womens ball is 28.5-29 in (72-74 cm) in circumference. The covering of the ball is leather, rubber, composition, or synthetic, although leather covers only are dictated by rules for college play, unless the teams agree otherwise. Orange is the regulation color. At all levels of play, the home team provides the ball. Inflation of the ball is based on the height of the balls bounce. Inside the covering or casing, a rubber bladder holds air. The ball must be inflated to a pressure sufficient to make it rebound to a height (measured to the top of the ball) of 49-54 in (1.2-1.4 m) when it is dropped on a solid wooden floor from a starting height of 6 ft (1.80 m) measured from the bottom of the ball. The factory must test the balls, and the air pressure that makes the ball legal in keeping with the bounce test is stamped on the ball. During the intensity of high school and college tourneys and the professional playoffs, this inflated sphere commands considerable attention. Basketball is one of few sports with a known date of birth. On December 1, 1891, in Springfield, Massachusetts, James Naismith hung two half-bushel peach baskets at the opposite ends of a gymnasium and out-lined 13 rules based on five principles to his students at the International Training School of the Young Mens Christian Association (YMCA), which later became Springfield College. Naismith (1861-1939) was a physical education teacher who was seeking a team sport with limited physical contact but a lot of running, jumping, shooting, and the hand-eye coordination required in handling a ball. The peach baskets he hung as goals gave the sport the name of basketball. His students were excited about the game, and Christmas vacation gave them the chance to tell their friends and people at their local YMCAs about the game. The association leaders wrote to Naismith asking for copies of the rules, and they were published in the Triangle, the school newspaper, on January 15,1892. Naismiths five basic principles center on the ball, which was described as large, light, and handled with the hands. Players could not move the ball by running alone, and none of the players was restricted against handling the ball. The playing area was also open to all players, but there was to be no physical contact between players; the ball was the objective. To score, the ball had to be shot through a horizontal, elevated goal. The team with the most points at the end of an allotted time period wins. Early in the history of basketball, the local YMCAs provided the gymnasiums, and membership in the organization grew rapidly. The size of the local gym dictated the number of players; smaller gyms used five players on a side, and the larger gyms allowed seven to nine. The team size became generally established as five in 1895, and, in 1897, this was made formal in the rules. The YMCA lost interest in supporting the game because 10-20 basketball players monopolized a gymnasium previously used by many more in a variety of activities. YMCA membership dropped, and basketball enthusiasts played in local halls. This led to the building of basketball gymnasiums at schools and colleges and also to the formation of professional leagues. Although basketball was born in the United States, five of Naismiths original players were Canadians, and the game spread to Canada immediately. It was played in France by 1893; England in 1894; Australia, China, and India between 1895 and 1900; and Japan in 1900. From 1891 through 1893, a soccer ball was used to play basketball. The first basketball was manufactured in 1894. It was 32 in (81 cm) in circumference, or about 4 in (10 cm) larger than a soccer ball. The dedicated basketball was made of laced leather and weighed less than 20 oz (567 g). The first molded ball that eliminated the need for laces was introduced in 1948; its construction and size of 30 in (76 cm) were ruled official in 1949. The rule-setters came from several groups early in the 1900s. Colleges and universities established their rules committees in 1905, the YMCA and the Amateur Athletic Union (AAU) created a set of rules jointly, state militia groups abided by a shared set of rules, and there were two professional sets of rules. A Joint Rules Committee for colleges, the AAU, and the YMCA was created in 1915, and, under the name the National Basketball Committee (NBC) made rules for amateur play until 1979. In that year, the National Federation of State High School Associations began governing the sport at the high school level, and the NCAA Rules Committee assumed rule-making responsibilities for junior colleges, colleges, and the Armed Forces, with a similar committee holding jurisdiction over womens basketball. Until World War II, basketball became increasingly popular in the United States especially at the high school and college levels. After World War II, its popularity grew around the world. In the 1980s, interest in the game truly exploded because of television exposure. Broadcast of the NCAA Championship Games began in 1963, and, by the 1980s, cable television was carrying regular season college games and even high school championships in some states. Players like Bill Russell, Wilt Chamberlain, and Lew Alcindor (Kareem Abdul-Jabbar) became nationally famous at the college level and carried their fans along in their professional basketball careers. The womens game changed radically in 1971 when separate rules for women were modified to more closely resemble the mens game. Television interest followed the women as well with broadcast of NCAA championship tourneys beginning in the early 1980s and the formation of the WNBA in 1997. Internationally, Italy has probably become the leading basketball nation outside of the United States, with national, corporate, and professional teams. The Olympics boosts basketball internationally and has also spurred the womens game by recognizing it as an Olympic event in 1976. Again, television coverage of the Olympics has been exceptionally important in drawing attention to international teams. The first professional mens basketball league in the United States was the National Basketball League (NBL), which debuted in 1898. Players were paid on a per-game basis, and this league and others were hurt by the poor quality of games and the ever-changing players on a team. After the Great Depression, a new NBL was organized in 1937, and the Basketball Association of America was organized in 1946. The two leagues came to agree that players had to be assigned to teams on a contract basis and that high standards had to govern the game; under these premises, the two joined to form the National Basketball Association (NBA) in 1949. A rival American Basketball Association (ABA) was inaugurated in 1967 and challenged the NBA for college talent and market share for almost ten years. In 1976, this league disbanded, but four of its teams remained as NBA teams. Unification came just in time for major television support. Several womens professional leagues were attempted and failed, including the Womens Professional Basketball League (WBL) and the Womens World Basketball Association, before the WNBA debuted in 1997 with the support of the NBA. James Naismith, originally from Al-monte, Ontario, invented basketball at the International YMCA Training School in Springfield, Massachusetts, in 1891. The game was first played with peach baskets (hence the name) and a soccer ball and was intended to provide indoor exercise for football players. As a result, it was originally a rough sport. Although ten of Naismiths original thirteen rules remain, the game soon changed considerably, and the founder had little to do with its evolution. The first intercollegiate game was played in Minnesota in 1895, with nine players to a side and a final score of nine to three. A year later, the first five-man teams played at the University of Chicago. Baskets were now constructed of twine nets but it was not until 1906 that the bottom of the nets were open. In 1897, the dribble was first used, field goals became two points, foul shots one point, and the first professional game was played. A year later, the first professional league was started, in the East, while in 1900, the first intercollegiate league began. In 1910, in order to limit rough play, it was agreed that four fouls would disqualify players, and glass backboards were used for the first time. Nonetheless, many rules still differed, depending upon where the games were played and whether professionals, collegians, or YMCA players were involved. College basketball was played from Texas to Wisconsin and throughout the East through the 1920s, but most teams played only in their own regions, which prevented a national game or audience from developing. Professional basketball was played almost exclusively in the East before the 1920s, except when a team would barnstorm into the Midwest to play local teams, often after a league had folded. Before the 1930s very few games, either professional or amateur, were played in facilities suitable for basketball or with a perfectly round ball. Some were played in arenas with chicken wire separating the players from fans, thus the word cagers, others with posts in the middle of the floor and often with balconies overhanging the corners, limiting the areas from which shots could be taken. Until the late 1930s, all players used the two-hand set shot, and scores remained low. Basketball in the 1920s and 1930s became both more organized and more popular, although it still lagged far behind both baseball and college football. In the pros, five urban, ethnic teams excelled and played with almost no college graduates. They were the New York Original Celtics; the Cleveland Rosenblums, owned by Max Rosenblum; Eddie Gottliebs Philadelphia SPHAs (South Philadelphia Hebrew Association); and two great black teams, the New York Renaissance Five and Abe Sapersteins Harlem Globetrotters, which was actually from Chicago. While these teams had some notable players, no superstars, such as Babe Ruth, Jack Dempsey, or Red Grange, emerged to capture the publics attention as they did in other sports of the period. The same was true in college basketball up until the late 1930s, with coaches dominating the game and its development. Walter Doc Meanwell at Wisconsin, Forrest Phog Allen at Kansas, Ward Piggy Lambert at Purdue, and Henry Doc Carlson at Pittsburgh all made significant contributions to the games development: zone defenses, the weave, the passing game, and the fast break. In the decade preceding World War II, five events changed college basketball and allowed it to become a major spectator sport. In 1929, the rules committee reversed a decision that would have outlawed dribbling and slowed the game considerably. Five years later, promoter Edward Ned Irish staged the first intersectional twin bill in Madison Square Garden in New York City and attracted more than 16,000 fans. He demonstrated the appeal of major college ball and made New York its center. In December 1936, Hank Luisetti of Stanford revealed the virtues of the one-handed shot to an amazed Garden audience and became the first major collegiate star. Soon thereafter, Luisetti scored an incredible fifty points against Duquesne, thus ending the Easts devotion to the set shot and encouraging a more open game. In consecutive years the center jump was eliminated after free throws and then after field goals, thus speeding up the game and allowing for more scoring. In 1938, Irish created the National Invitation Tournament (NIT) in the Garden to determine a national champion. Although postseason tournaments had occurred before, the NIT was the first with major colleges from different regions and proved to be a great financial success. The National Collegiate Athletic Association (NCAA) created its own postseason tournament in 1939 but did not rival the NIT in prestige for some time. The 1940s saw significant changes for college basketball. Players began using the jump shot after Kenny Sailors of Wyoming wowed the East
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