问题 单项选择题

下列各项中,确认资产的条件中不包括( )。

A.资产必须是企业拥有或控制的资源

B.资产必须是预期能够直接或间接给企业带来经济利益的资源

C.形成资产的交易必须已经发生

D.资产必须是在未来某一特定时期予以清偿的现有义务

答案

参考答案:D

解析: 资产具有以下特征:①资产必须是企业拥有或控制的资源;②资产必须是预期能够直接或间接给企业带来经济利益的资源;③形成资产的交易必须已经发生,即资产必须是现实的资产;④资产必须是能以货币计量的资源。选项D是负债的特征之一。

阅读理解

阅读理解。

     One day, Allan and his friend Henry went swimming in a river. It was very hot. How happy they were in

the river! After they got out of the water, they played games in the sun for a while.   

     On their way back, Henry saw some flowers. He liked flowers very much and ran into the green field to

look at them. Now Allan was walking by himself.   

     Then he heard Henry calling out, "A snake (蛇)! Help!..."   

     "What's wrong with you?" asked Allan.   

      "A snake bit (咬) me in the leg. Come here!"   

      Allan ran over and saw a small red wound (伤口) on Henry' s leg.   

      "The snake was in the grass. I didn't see it."  

      "Sit down quickly"! Allan told Henry.   

      Allan put his mouth at the little red wound and began to suck (吸) at it. In this way he saved (挽救)

Henry's life. "Oh, Allan, it's very kind of you to help me."   

      "That's all right. We are friends and we must always help each other."

1. It was _______ when-Allan and Henry went out.   

A. hot

B. cold

C. raining

D. wet

2. After swimming, they played in the sun ________.   

A. the whole morning

B. for 2 hours   

C. long

D. for a while

3. On their way home, ________ got something wrong with his   

A. Allan; leg

B. Allan; head   

C. Henry; leg

D. Henry; head

4. Henry and Allan are ________.   

A. workers

B. good friends   

C. brothers

D. farmers

5. Which of the following (下面的) is true?   

A. Henry went to look at the flowers with Allan.   

B. Allan saved Henry' s life.   

C. Allan saw the snake.   

D. They ran to the hospital at once.

单项选择题