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问题 判断题

对资产负债表日后事项中的调整事项，涉及损益的事项，通过“以前年度损益调整”科目核算，然后将以前年度损益调整的余额转入“本年利润”科目。( )

答案

参考答案：错

解析： 应转入“利润分配——未分配利润”科目。

填空题

Kofi Annan says helping survivors of last week’’s earthquake and (1)________in the Indian Ocean is (2)________. The United Nations secretary-general says countries that have offered aid must (3)________and provide it. The offers add up to around (4)________dollars. United Nations officials say (5) ________of that is needed during the next six months.The concern about offers of international aid is (6)________. For example, the earthquake in Bam, Iran, in (7)________of 2003 killed more than (8) ________people. Countries and groups offered hundreds of millions of dollars (9) ________. The United Nations says it has (10)________only about (11)________dollars in aid received so far. Governments and organizations that offered help (12) ________that, however.On (13)________Mr. Annan met with world leaders in Jakarta, Indonesia to discuss aid for (14)________. The leaders discussed and (15)________the idea of (16)________owed by affected nations. But the leaders did not say they would do so. Some said that (17)________to survivors would be more helpful.Representatives of (18)________countries and international organizations attended the meeting in Jakarta. Officials say they will cooperate to develop (19)________ for the Indian Ocean and the (20)________.
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多项选择题

《担保法》规定，保证或抵押担保的范围包括哪些（）内容。

A.主债权及利息

B.违约金

C.损害赔偿金

D.实现债权的费用
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