问题 判断题

负债是指过去的交易、事项形成的现时义务,所以或有负债不应该确认为负债。()

答案

参考答案:

解析:未来交易或事项可能产生的负债不能确认,但或有负债在符合条件时则应该确认负债是指过去的交易、事项形成的现时义务。

阅读理解

阅读理解。

    Once upon a time there was a poor family in a small village. The family had a son called Jackson. He was

a kind boy. He always saved his pocket money to help pay for his sister's school fees.

    One day, they had no food to eat. Jackson's mother asked him to go fishing. So he went to the nearby river. He waited for a long time and caught a cod (鳕鱼) at last. The cod said to him, "If you don't eat me, I will give

you a pair of magic scissors (剪刀). And you can use the scissors to cut anything you want." Jackson believed

it and got the scissors. 

    When he got home, he told his parents and his sister about the magic scissors. They cut some food, and the

delicious food was on the table. Then they cut a house, and they had a new house. They were very happy, and

didn't worry about the food any more.

1. There could be ______ people in Jackson's family.[ ]

A. two

B. three

C. four

D. five

2. Jackson saved his pocket money because ______. [ ]

A. he wanted to buy a computer

B. his sister needed money to go to school

C. his mother told him to do so

D. he wanted to buy a pair of magic scissors

3. Jackson's mother asked him to go fishing because ______. [ ]

A. he was good at fishing

B. he wanted to eat fish

C. he enjoyed fishing

D. his family had no food to eat

4. The underlined phrase "school fees" means "______" in Chinese. [ ]

A. 学籍

B. 学分

C. 学科

D. 学费

5. Which of the following is NOT true according to the passage? [ ]

A. Jackson's sister wasn't old enough to go to school.

B. The cod gave Jackson a pair of magic scissors.

C. Jackson put the cod back into the river at last.

D. Jackson's family had a new house after getting the scissors.

选择题