问题 单项选择题

依据企业会计准则,下列各项中属于会计政策变更的是()。

A.本期发生的交易或事项与以前相比具有本质差别而采用新的会计政策

B.第一次签订建造合同,采用完工百分比法确认收入

C.对价值为200元的低值易耗品摊销方法由分次摊销法改为一次摊销法

D.由于持续通货膨胀,企业将存货发出的计价方法由先进先出法改为加权平均法

答案

参考答案:D

解析:以下两种情形不属于《企业会计准则》所定义的会计政策变更:①本期发生的交易或者事项与以前相比具有本质差别而采用新的会计政策;②对初次发生的或不重要的交易或者事项采用新的会计政策。因此选项A、B、C,不属于会计政策变更。在下述两种情形下企业可以变更会计政策:①法律或会计准则等行政法规、规章要求变更;②变更会计政策以后,能够使所提供的企业财务状况、经营成果和现金流量信息更为可靠、更为相关。因此选项D,属于会计政策变更。

完形填空

Do you want to be a top student in your class? Here is some advice for you to make more progress.

Plan your time carefully. When planning your week, you should make a list of things that you have to do. After       this list, you should make a       of your time.

First, plan your time for eating, sleeping, dressing, etc; then decide a good, regular time for studying. Do not forget to set aside(留出) enough time for what you like and having fun!

Find a good place to study. You should have a quiet room and there should be no other things but study meterials on your desk. No games, radios, or television! When you sit down to study, condertrate(集中) on your subject.

Make good use of your time. Listen to everything the teacher says. Listening carefully in class means less work later. (2) Taking notes will help you remember what the teachers says.

Develop a good attitude (态度) to tests. The purpose of a test is to show what you have learnt about a subject. Remember the world won’t end if you don’t pass a test, so don’t be too worried.

小题1:在(1)句的空白处填入适当的词使句子完整通顺___________ , _____________

小题2:将(2)句译成汉语 ___________________________________________________________

小题3:回答问题: How many ways of making progress are there in this passage? ______________

小题4:在文中找出与下列句子意思相近的句子:Remember to spare some time on your hobbies and enjoy yourself.______________________________________________________________

小题5:找出文章中最能表达主题的句子________________________________________________

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