在资产负债表日至财务会计报告批准报出日之间发生的下列事项中，属于资产负债表日后调整事项的是( )。
A．新证据表明资产负债表日对长期建造合同应计收益的估计存在重大误差
B．自然灾害导致资产重大损失
C．计划对资产负债表日存有的债务进行债务重组
D．外汇汇率发生较大变动
参考答案：A
解析： 考核资产负债表日后调整事项的判断。B，C、D项均属于日后非调整事项。
| Society can be broken up into three classes: the Elite, the Meek and the Masses. The Elite are (51) of the top 10% of society, those that don’t need anyone’s help (52) tcomes to get ting what they want. They have the status, the money, the power, and the respect to (53) whatever they need．In spite of the fact that they enjoy the upper hand, people outside of this class will still go to great (54) to help them even further. The Meek are comprised of the bottom 10X of society, those who need our help, and badly at that. But (55) so many of us are eager to get in well with the Elite, few actually care enough to provide any (56) to the Meek. The Masses are the largest class, (57) up the middle 80% between the Meek and the Elite. Most of the Masses could use some help getting by, and (58) it would usually improve their lives considerably, but they (59) get it. Why do most people would rather help the Meek or the Elite Because they are (60) with instant gratification or the anticipation of future benefits. We rarely help the Masses because there is nothing really in it for us, and this shows humanity’s true colors. |
A．acquiring
B．acquire
C．to acquire
D．acquired