问题 多项选择题

关于适用的财务报告编制基础(标准)应当具备的特征,以下理解中,恰当的有()。

A.相关性,即相关的标准有助于得出结论,便于预期使用者作出决策

B.可理解性,即可理解的标准有助于得出清晰、易于理解、不会产生重大歧义的结论

C.可靠性,即可靠的标准能够使能力相近的注册会计师在相似的业务环境中,对鉴证对象作出合理一致的评价或计量

D.中立性,即中立的标准有助于得出无偏向的结论

答案

参考答案:A, B, C, D

解析:适当的标准应当具备下列所有特征:(1)相关性:相关的标准有助于得出结论,便于预期使用者作出决策(选项A);(2)完整性:完整的标准不应忽略业务环境中可能影响得出结论的相关因素,当涉及列报时,还包括列报的基准;(3)可靠性:可靠的标准能够使能力相近的注册会计师在相似的业务环境中,对鉴证对象作出合理一致的评价或计量(选项C);(4)中立性:中立的标准有助于得出无偏向的结论(选项D);(5)可理解性:可理解的标准有助于得出清晰、易于理解、不会产生重大歧义的结论(选项B)。

阅读理解

阅读理解。

     In England, traffic keeps on the left. Cars and buses and bikes all move on the left side of the road.

So when you are in England, you must be very careful in the streets. Before you cross a street you must

stop and look both ways. Look right and look left and look right again. If the traffic lights are red, the

traffic must stop. Then the people on foot can cross the road. If the traffic lights are green, the traffic

can go. People on foot mustn't cross. 

     In the morning and in the evening, when people go to or come from work, the streets are very busy.

Traffic is the most dangerous then.

     When you go by bus in England, you have to be careful, too. Always remember the traffic moves on

the left. Have a look first or you will go the wrong way.

      In many English cities, there are big buses with two floors. You can sit on the second floor. From

there you can see the city very well. It's very interesting.

1. When you are in English you must remember that _____.[ ]

A. you'd better go by bus

B. the traffic goes on the left

C. the streets are very busy

D. there are many cars and buses on the road

2. People on foot can go across the road when _____. [ ]

A. the traffic lights are red

B. they look to the right

C. they come from work

D. the traffic lights are yellow

3. When you go by bus in England, you must be careful because _____.[ ]

A. you may go the wrong way

B. there are too many buses there

C. there are big buses with two floors

D. there are not any traffic lights

4. Some people enjoy sitting on the second floor of a big bus because ______. [ ]

A. it is less dangerous

B. it can make roads safer

C. they can have a better view of the city

D. there are fewer passengers there

5. The best title for this passage is _____.[ ]

A. Buses in England

B. Traffic in England

C. Traveling in England

D. Traffic Lights in England

单项选择题