问题 单项选择题

X公司向某银行贷款5 000万元,W公司为其提供了担保,现因X公司无力偿还被银行提起诉讼,w公司的下列处理中正确的是( )。

A.如果至12月31日尚未判决,但经律师估计败诉的可能性很小,w公司则应按照会计准则的规定,确认预计负债,并计人营业外支出

B.如果W公司已被判决败诉,但w公司不服正在上诉,但经律师估计败诉的可能性很大,w公司未确认预计负债,作为或有负债在财务报表附注中披露

C.如果W公司已被判决败诉,但由上一级人民法院发回重审,W公司未确认预计负债,作为或有负债在财务报表附注中披露

D.如果W公司已被判决败诉,但经上一级人民法院裁定暂缓执行,甲公司了确认预计负债,并在财务报表附注中披露

答案

参考答案:D

解析: 根据会计准则的规定对于由于担保引起的诉讼,应当在一审判决的时候确认预计负债,并在财务报表附注中进行批露。

判断题
阅读理解

阅读理解。

     Saying "thank you" is probably the first thing most of us learn to do in a foreign language. After all,

we're brought up to be polite, and it is important to make a good impression upon other people-especially across national divides.

     So, what exactly are you supposed to say when "thank you" is only the 20th most popular way to

express gratitude? According to a recent survey, 19 other ways of expressing appreciation finished ahead of "thank you" in a poll of 3,000 people.

     Pollsters(民测调查员) found almost half of those asked preferred the more informal "cheers", while

others liked to use such expressions as "ta", "great" and "nice one".

     So, just what is the appropriate form of words to express your thanks?

     Fortunately, the clue is in the language itself. "Cheers", despite its popularity, is considered an

informal way to say thank you - and this is a definite clue as to when you can best use it.

     For instance, when going for a drink with friends, a smile and a "cheers" by way of thanks is not only

appropriate to the situation, it is also culturally accurate.

     "Ta", originated from the Danish word "tak", was the second-most popular expression of thanks, and

is also commonly used in informal situations, along with phrases such as "nice one", and "brilliant".

Interestingly, one word that didn't make it into the top 20 was "thanks", Thank you is shorter, more

informal cousin.

     "Thanks" can be useful, as it is able to bridge the divide between the formality of "thank you" and the

downright relaxed "cheers".

     Certain words can double as an expression of thanks as well as delight. Again, the words themselves

offer the clue as to when best to use them.

      For example, words like "awesome", "brilliant" and "you star" featured highly in the new poll and they

can hint at both your pleasure at someone's action, as well as serving to express your thanks. If you are

on the receiving end of a "new" thank you, you can respond with a simple "no problem", or "sure".

     Of course, in certain circumstances, a simple wave, nod or smile may be appropriate. For instance, if

a car driver slows down to let you cross the road, simply raising your hand in acknowledgement is enough to show that you appreciate the driver's consideration.

      Sometimes, formality is necessary, and "thank you" is still the best choice in such situations. But students should not worry about when exactly to use certain expressions.

     Many people in Western countries are worried that good manners are in decline. People are tired of

seeing their acts of kindness and service pass without comment. So don't think your "thank you" is clumsy or awkwardly formal. The chances are, if you said "thank you", you made someone's day. You star.

1.We can tell from the results of the poll that _______.

A. people are unconcerned about politeness nowadays.

B. "thank you" remains the best expression of gratitude.

C. there is a variety of expressions of appreciation.

D. there are more formal expressions than informal ones.

2. According to the passage, which is an appropriate response to "awesome" or "brilliant"?

A. Thanks.  

B. Sure.          

C. Nice one.       

D. Cheers..

3. In the last paragraph the author encourages people to           .

A. show their gratitude to others.

B. behave themselves well.

C. continue their acts of kindness.

D. stop worrying about bad manners.

4. Which of the following can serve as the best title of this passage?

A. How to Appear More Polite.

B. Ways to Show Gratitude.

C. Never hesitate to Say "Thank You".

D. Good Manners in Decline!