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问题 多项选择题

在新旧会计准则过渡期间，拟上市公司在编制和披露3年及1期比较财务报表时，应当（）。

A.做好确认2007年1月1日的资产负债表期初数

B.按照追溯调整的原则，将调整后的可比期间利润表和资产负债表，作为可比期间的申报财务报表

C.假定自申报财务报表比较期初开始全面执行新会计准则，以可比期间最早期初资产负债表为起点，编制比较期间的备考利润表，并在本部分和会计报表附注中披露

D.按照申报报表列报的数据计算并披露相关财务指标

答案

参考答案：A, B, C, D

解析：掌握招股说明书的一般内容与格式。

单项选择题

常用作尿有形成分检验的防腐剂是（）。

A.浓盐酸

B.冰乙酸

C.甲醛

D.甲苯

E.二甲苯
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单项选择题

It is clear that some chemicals can damage the health of animals and humans. (1) , this is not the only problem that (2) be caused by the careless use of chemicals. Chemicals can also (3) the ecological balance of the environment. If the ecological balance is disturbed, the results can be (4) serious.

The (5) of DDT illustrates the problem. DDT, a chemical which kills insects, at first seemed to be a perfect answer (6) many problems. It would control insects that caused dangerous diseases, (7) insects that caused billions of dollars of damage to crops every year. Governments permitted and even (8) the use of DDT. Farmers in many countries (9) to spray it on their crops. The (10) results were good: Damage to crops (11) down, and profits went up. However, the chemical had effects which the scientists didn’t see in (12) . First, it also killed insects which were the (13) enemies of the harmful insects and which were therefore beneficial to farmers. Second, and perhaps worse, DDT did not kill (14) harmful insect. A few insects had natural resistance to the chemical. They (15) and reproduced in large numbers. In a few years there were large numbers of insects which were not (16) by DDT, and there were (17) insects which could act as natural (18) on these new "super-insects". Finally, it became clear that DDT was not solving the insect problem. In fact, it was making the problem worse. It (19) became necessary to find a second (20) for the effects of the first.

19（）

A.later 

B.then 

C.now 

D.so
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