某上市公司在其年度资产负债表日后至财务会计报告批准报出日前发生的下列事项中，属于调整事项的是( )。
A．因税收优惠退回报告年度以前的所得税200万元
B．因报告年度走私而被罚款200万元
C．对报告年度的工程完工进度作了修改，增加主营业务收入200万元
D．以存货归还报告年度形成的负债200万元
参考答案：C
解析： 选项A不属于调整事项，收到退回的所碍税直接冲减当期的所得税费用；选项 B不属于调整事项，走私罚款直接计入当期营业外支出；选项C属于调整事项，应增加报告年度的主营业务收入；选项D属于当期业务事项，按债务重组进行会计处理。
| 阅读理解。 |
| Everyone needs friends. We all like to feel close to someone. It is nice to have a friend to talk, laugh, and do things with. Surely, there are times when we need to be alone. We don't always want people around. But we would feel lonely if we never had a friend. No two people are the same. Sometimes friends don't get along well. That doesn't mean that they no longer like each other. Most of the time they will make up (和解) and go on being friends. Sometimes friends move away. Then we feel very sad. We miss them very much. But we can call them and write to them. It is possible that we will even see them again. And we can make new friends. It is surprising to find out how much we like new people when we get to know them. Families sometimes name their children after a close friend. Many places are named after men and women who have been friendly to people in a town. Some libraries are named this way. So are some schools. We think of these people when we go to these places. There's more good news for people who have friends. They live longer than people who don't. Why? It could be that they are happier. Being happy helps you stay well. Or it could be just knowing that someone cares. If someone cares about you, you take better care of yourself. |
| 1. The first paragraph tells us . |
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| A. nobody needs friends B. we always need friends around C. making friends is a need in people's lives D. we never need to be alone |
| 2. Which of the following is NOT true according to the passage? |
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| A. People are not happy when their friends leave them. B. People will never see their friends after their friends move away. C. People can know their friends in different ways. D. People like to make new friends if they get to know them. |
| 3. The passage mainly tells us . |
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| A. that people needs friends B. that people are all friends C. how to get to know friends D. how name a place |