下列各项在财务报表中作为流动负债列示的有()。 A.在资产负债表_爱下问搜题

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问题多项选择题

下列各项在财务报表中作为流动负债列示的有()。

A.在资产负债表日或之前，由于企业违反贷款合同的有关条款，可能随时被要求偿还的长期借款

B.资产负债表日起一年内到期的借款，企业预计能够自主地将清偿义务展期至资产负债表日后一年以上

C.可随时被要求清偿的长期借款，但是在资产负债日前达成协议，贷款人给予在资产负债表日后至少一年以上的宽限期，且贷款人在宽限期内不能要求随时清偿

D.资产负债表日起，一年内到期的借款，企业不能自主地将清偿义务展期，但是在资产负债表日后，财务报告批准报出日前与贷款人签订了重新安排清偿计划协议

答案

参考答案：A, D

解析：A选项，企业可能随时被要求偿还长期借款，属于流动负债;选项D，企业一年内到期的借款，但是在资产负债表日后，财务报告批准报出日前与贷款人签订了重新安排清偿计划协议，也应作为流动负债项目列示

完形填空

Two weeks before Christmas a nine-year-old girl was walking with her friend down the street, sliding on the ice. They were talking about what they hoped to    at Christmas.
They stopped to talk to an old man named Harry, who was       his knees pulling weeds from around a large tree. His fingers were       with cold.
As Harry responded to the girls, he told them he was getting the yard      as a Christmas present to his mother, who had died several years before. His eyes filled with tears as he       the tree and said, “ My mother was all I had. She loved her     and her trees, so I do this for her at Christmas.” His words     the girls and soon they were on their knees helping him to       around the trees. It took the three of them the rest of the day to complete the      . When they finished, Harry pressed a quarter into each of their hands. “I wish I could      you more, but it’s all I’ve got right now,” he said.
As they walked they remembered that the house was      , with no flowers, no Christmas tree or other decorations. Just the      figure of Harry sitting by his curtainless window. The next day they agreed to put their       in a jar marked “Harry’s Christmas Present” and then they began to seek for small jobs to       more. Every nickel, dime, and quarter they earned went into the      .
Two days before Christmas, they had enough money to buy new       and a Christmas card. On Christmas Eve they came to Harry’s       singing carols. When he opened the door, they       him with the gloves wrapped in pretty paper, the card and a pumpkin pie still      from the oven. With trembling hands, he     the paper from the gloves, and then to their astonishment, he held them up to his face and wept.

D．in practice

B．comfortable

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