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问题 单项选择题

某上市公司发生的下列交易或事项中，属于会计政策变更的是( )。

A．因固定资产改良将其折旧年限由8年延长至10年

B．期末对按业务发生时的即期汇率折算的外币长期借款余额按期末市场汇率进行调整

C．年末根据当期发生的暂时性差异所产生的递延所得税负债调整本期所得税费用

D．投资性房地产核算由成本模式改为公允价值模式

答案

参考答案：D

解析： 选项D属于会计核算具体方法的改变，属于会计政策变更；选项ABC与会计政策变更无关。

单项选择题

脊髓空洞症（）

A．自下而上发展的感觉障碍 

B．全身感觉障碍 

C．四肢末端各种感觉障碍 

D．节段性分离性感觉障碍 

E．自上而下发展的感觉障碍
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单项选择题

More and more residences, businesses, and even government agencies are using telephone answering machines to take messages or give information or instructions. Sometimes these machines give (1) instructions, or play messages that are difficult to understand. If you (2) telephone calls, you need to be ready to respond when you get a (3)

The most common machine is the (4) used in residence. If you call a home (5) there is a telephone answering machine (6) you will hear several rings and then a recorded message that (7) says something like this: "Hello. We can’t come to the (8) right now. If you want us to call you back, please leave your name and number after the beep." Then you will hear a "beep", (9) is a brief, high-pitched (10) . After the beep, you can say who you are, whom you want to speak to, and what number the person should call to (11) you, or you can leave a (12) . Some telephone answering machines record for only 20 or 30 seconds after the beep, (13) you must respond quickly.

Some large businesses and government agencies are using telephone answering machines to provide information on (14) about which they receive a large volume of (15) . Generally speaking, using these systems (16) you to have a touch-tone phone ( a phone with buttons rather than a rotary dial). The voice on the machine will tell you to (17) a certain button on your telephone if you want information on Topic A, another button for Topic B, and so on. You listen (18) you hear the topic you want to learn about, and then you push the (19) button. Immediately after making your (20) , you will hear a recorded message on the topic.

1（）

A．push

B．pull

C．drag

D．toss
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