问题 多项选择题

《企业会计准则》对编制财务报表列报的基本要求包括()。

A.企业应当以持续经营为基础

B.资产项目和负债项目的金额应当相互抵消

C.各个会计期间保持一致

D.当期报表列报项目与上期报表具有可比性

E.财务报表必须以一年为一个会计期间进行编制

答案

参考答案:A, C, D

解析:本题考核的是财务报表列报的编制要求。《企业会计准则》对编制财务报表列报的基本要求主要包括以下六个方面:(1)企业应当以持续经营为基础。(2)财务报表项目的列报应当在各个会计期间保持一致,不得随意变更。(3)重要项目单独列报。(4)报表列示项目不应相互抵消。财务报表中的资产项目和负债项目的金额、收入项目和费用项目的金额一般不能相互抵消。(5)当期报表列报项目与上期报表列报项目应当具有可比性。(6)其他相关要求,主要包括以下两点:第一,企业应当在财务报表的显著位置至少披露下列各项:编报企业的名称;资产负债表日或财务报表涵盖的会计期间;人民币金额单位;财务报表是合并财务报表的,应当予以标明。第二,企业至少应当按年编制财务报表。年度财务报表涵盖的期间短于一年的,应当披露年度财务报表的涵盖期间,以及短于一年的原因。故本题答案为ACD。

阅读理解

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第四部分阅读理解(共20小题,每小题2分,计40分)

通读下列短文,从各小题所给的A、B、C、D四个选项中选出最佳选项,并在答题卡上将该项涂黑。

I always feel sorry for world leaders busy dealing with fights between nations. When my three children were young, most days it was hard keeping my house from becoming a battlefield.

It got worse as they grew older. Three years ago, Zack, then 16, couldn’t make it through a day without making his sisters, Alex 11 and Taryn 9, angry.

My husband and I tried to be understanding the boy at such an age. We reasoned, punished, and left heartfelt notes on his bed about how he was hurting our family. His answer was “I say it because it’s true.”

I even tried telling the girls to fight back. Bad idea. Now I had three children at war. Whatever I said to them, they paid no attention. When there was no way out, I told everything to my sister, Mary, in an e-mail. She replied, “Don’t e-mail me. E-mail him.”

Our son was online every day, mailing and talking with his friends. Maybe he would actually hear me this way. I didn’t say anything different, but e-mail just took the tension away. There’d be no shouting or door banging. Zack wouldn’t feel under attack.

Zack didn’t reply for days. When he finally did, his entire message was four small words. I smiled when I read them: “You’re right. I’m sorry.”

The children still fought, of course, but Zack changed. Best of all, I now have a better way to talk with not one but three of them. I like it that they don’t tune me out as much as they used to. They like not having to listen to me shouting to them. Or as Alex says, “You’re so much nicer online.”

All I know is that the house is quiet. But we’re talking.

71. What was the trouble before the online talk in the family?

A. The writer failed to understand her daughters.

B. The children couldn’t get along peacefully.

C. The family found it difficult to keep the house clean.

D. The parents were not willing to talk with their children.

72. The writer once tried to deal with her son’s problem by _______.

A. talking with him about his pain

B. telling him about the truth of the family

C. telling her daughters to keep away from him

D. encouraging her daughters to fight against him

73. The writer e-mailed her sister _______.

A. to tell her about the family problem        B. hoping she’d e-mail the boy

C. asking about child-raising                      D. to escape from the problem

74. The underlined phrase “tune me out” in the passage probably means _______.

A. quarrel with me                                    B. get angry with me

C. pay no attention to me                           D. keep me out of their rooms

单项选择题