问题 单项选择题

关于母公司在报告期内增减子公司在合并报表的反映,下列说法中不正确的是()。

A.因非同一控制下企业合并增加的子公司,编制合并当期合并利润表时,应当将子公司期初至合并期末的收入、费用、利润纳入合并报表

B.因非同一控制下企业合并增加的子公司,不应调整合并资产负债表的期初数

C.母公司在报告期内处置子公司,编制合并资产负债表时,不需要对该出售转让股份而成为非子公司的资产负债表进行合并

D.本期减少子公司的,应当在合并报表附注中披露该子公司在丧失控制权及该子公司在上年年末的资产和负债金额

答案

参考答案:A

解析:因非同一控制下企业合并增加的子公司,编制合并当期合并利润表时,应当将子公司购买日至合并期末的收入、费用、利润纳入合并报表。

阅读理解

阅读下列材料,从所给的六个选项(A、B、C、D、E和F)中,选出符合各小题要求的最佳选项,并在答题卡上将该项涂黑。选项中有一项是多余选项。

_____ 小题1: Miss Wang is now working in a joint venture (合资企业) as a business woman. Her major work is to contact the foreign businessmen through emails, calls and letters. She has no trouble communicating with the English-speaking people face to face. However, when it comes to business writing, she is not sure about the grammar and the form.

_____ 小题2:Mr. Zhang taught himself English. Three months ago, when he was required to work as a sales representative in Britain, he had trouble in communicating with his English customers. The problem is with his pronunciation and intonation (语调). He wants to find some websites offering spoken English teaching with correct pronunciation and ideal sound effects.

____小题3:Ms. Wilson is now teaching English in China. She has found that the major problem with her students’ reading comprehension lies with their limited vocabulary. However, memorizing a list of 10-20 new words every day is a boring task for the students. She wants to find some games from the internet, so that her students may have interest in learning and using the words.

_____ 小题4: Li Yue is not interested in reciting English texts. He says it is boring. He is more interested in practicing his newly learned English expressions in classroom activities. But when he is at home on holiday, he has no one to talk to in English. His mother suggests him looking for interactive websites from the Internet.

_____ 小题5:Zhang Ming is going for his undergraduate study in America. His friend has rented a room for him from an old American couple. This is his first time to go abroad and stay with the natives. To get along well with them, Zhang Ming is eager to learn English idioms and everyday topics. So, he searches the Internet for some useful websites.

ELT Website Review

A

☆http: // www. putclub.com

PUT stands for postgraduate plus undergraduate plus teachers. It provides various listening materials for students of English at different levels, including news and articles for academic purposes. It also has some instruction on how to improve listening skill. There is also a forum (论坛) for you to share your English learning experiences with other.

B

☆http: // www. oup. Com / elt / products / students/

This site offers interactive games and exercises to help learners practice English in an entertaining way. Resources are organized at various levels and cover all the four basic skills. The exercises include three levels: primary, secondary and adult. You can choose an exercise of your own level.

C

☆http: // www. focusenglish. com / dia / co. html

Do you sometimes get upset when you’re unable to express yourself clearly? This website focuses on idiomatic and everyday expressions that can help learners deal with daily conversational situations. Each dialogue is accompanied by carefully designed exercises so you can follow the steps and practice at your own pace. From this you will know how native express things.

D

☆http: // writing. englishclub. com / s-talk / htm

You can find tips on how to start writing memos (备忘录), to send emails or to write business reports for your company. There are exercises at different levels and in different forms. If you register (注册) as our member, send us your writings. Our language experts will emails you in reply and offer free instructions within seven working days.

E

☆http: // esl. About. com / cs / pronu / a / astress. htm

English is considered a stressed language. This means we stress certain words while other words are quickly spoken. When you speak English, the words you stress can change meaning in a sentence. This website provides examples and exercises to help you improve your pronunciation through correct word stress.

F

☆http: // www. vocabulary. Com

This vocabulary puzzle and activities site helps you learn vocabulary in an interesting and innovation (有创意的) way. The activities come at 3 levels of difficulty, with 20 thematic topics on various subjects such as Wizards, Elections, Holidays, Character Education, Science Shakespeare, and Fitness.

判断题