问题 单项选择题

下列事项中,属于财务报表日后调整事项的是()。

A.财务报表日后发生重大诉讼、仲裁、承诺

B.财务报表日后资产价格、税收政策、外汇汇率发生重大变化

C.财务报表日后因自然灾害导致资产发生重大损失

D.财务报表日后期间,因质量问题收到报告年度销售的一批退回的货物

答案

参考答案:D

阅读理解

IMPROVE ON SLEEP

Good health needs a good sleep. Going to bed before you’re tired. Not eating or reading in bed. Go to bed at the same time before midnight and get up at the same time. Your body likes routine (常规) for a good night’s sleep.

STAY FREE OF FLU

Studies show that a cold or flu virus (病毒) can live on our hands for long. So wash all parts of your hands often with soap and water. For more ways to prevent (阻止)the spread of flu, please call HealthLine at 1800 848 1313.

ORAL (口腔) HEALTH

Brush your teeth twice daily and visit the dentist at least once a year. The mouth is a mirror (镜子)of disease(疾病). The oral examination (检查)is not only for the health of teeth, but the whole body. For more of it, please visit www. mydr. com. au.

FIT FOR LIFE

Studies have shown that many diseases have something to do with less or no physical (身体) activity. Try to do it for 30 minutes a day, 5 days or more a week. For more information, please call HealthLine at 1800 438 2000.

小题1:If you want to get a good sleep, you’d better _______.

A.go to bed after you’re tired

B.go to sleep at midnight

C.follow the bedtime routine

D.eat something or read in bed小题2:To prevent from catching a cold or flu, it’s good for you _______.

A.to clean your fingers often

B.to brush your teeth twice daily

C.to get up early every morning

D.to wash all parts of your hands小题3:You should visit the dentist at least once a year, because _______.

A.the oral examination is necessary

B.you don’t often brush your teeth

C.some diseases may be in the mirror

D.you don’t have a good night’s sleep小题4:Studies have shown that many diseases have something to do with _______.

A.having no oral examination

B.washing hands with cold water

C.sleeping too late sometimes

D.doing little physical activity小题5:When you want to learn more about the flu, you can _______.

A.visit www. mydr. com. Au

B.call HealthLine at 1800 848 1313

C.visit the dentist in your place

D.call HealthLine at 1800 438 2000

单项选择题 A1/A2型题