问题 多项选择题

关于编制财务报表前需要完成的工作,下列说法正确的有()。

A.严格审核会计账簿的记录和有关资料

B.进行重要财产清查、核实债务,并按规定程序报批,进行相应的会计处理

C.按规定的结账日进行结账,结出有关会计账簿的余额和发生额,并核对各会计账簿之间的余额

D.检查是否存在因会计差错、会计政策变更等原因需要调整前期或本期相关项目的情况

答案

参考答案:A, C, D

解析:在编制财务报表前,需要完成下列工作:(1)严格审核会计账簿的记录和有关资料;(2)进行全面财产清查、核实债务,并按规定程序报批,进行相应的会计处理;(3)按规定的结账日进行结账,结出有关会计账簿的余额和发生额,并核对各会计账簿之间的余额;(4)检查相关的会计核算。

开放性试题

1月28日,《中国妇女报》登载了2009年部分校园暴力事件:5月,云南孟连县副县长之女——15岁的八年级学生小艳带领7名同校女生将该校九年级女生小思托进厕所,拳打脚踢,其间小思外衣被脱下丢进粪坑。

8月,一段被网友命名为“布鞋门”的视频显示一个穿布鞋的女生,被几个同学堵在楼梯口要求下跪,并被搧耳光和推搡。这起校园暴力发生在新郑龙湖一中。

10月,“熊姐”对一女同学拳打脚踢,旁边多人围观……

阅读材料,回答问题

(1)上述校园暴力事件反映了什么现象?

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(2)你想对上述校园暴力的实施者说些什么?

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(3)当你遭遇上述校园暴力时,你怎么办?

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(4)建设和谐校园就要勇敢地对暴力说“不”。结合自身实际谈一下,我们应如何做到向暴力说“不”?

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阅读理解

This weekly four-day physical activity schedule will get your kids excited about being active.

Tuesday

When the kids get home from school, don’t let them go straight to the TV and get settled in. Encourage them to get moving and get off the couch(长椅) by giving them a pedometer(计步器). Pedometers are the most fun when parents also use one because that turns stepping, walking and running into a game to see who can get the most steps.

Thursday

The kids have done a great job so far this week, but now they are aching for (渴望) a little more TV time. Instead of turning on cartoons, let them watch fitness movies made just for kids. These movies encourage watchers to get up and dance along to kid-friendly music.

Saturday

Get the whole family out of the house together and over to a park. Bring lots of sports equipment, pack a healthy picnic and have a family competitive sports day. Kids and adults get into groups and play against each other in tennis, basketball or soccer. After everyone has played hard for a couple of hours, stop for a picnic and then if your family isn’t too tired, go back and play some more.

Sunday

Every child loves to play video games and there is no better time to allow kids to play them than on Sunday when no homework is due(应交的).But don’t let them play a game that forces them to sit down for hours. Dance games with a floor mat(垫子) to help kids follow the dance moves are popular to kids.

56.What can be the best title for this text?

A.How to make children like activities.

B.A weekly four-day physical activity plan for kids.

C.Physical activities are important to kids.        

D.A plan that will do much good to kids.

57.Parents are advised to use a pedometer together with their kids because _______.

A.they can give their kids some advice about walking

B.it can prevent them from watching TV too much

C.this will allow them and their kids to have a fun competition

D.their kids will not use it if they don’t

58.On Thursday when a kid wants to watch TV, his parents should ______.

A.let him watch it for a short time

B.watch cartoons with him

C.take him out for a walk instead

D.show fitness movies to him

59.The author advises a family to have a meal on Saturday ______.

A. in a park  B. in a mountain C. in a restaurant  D. at home