问题 多项选择题

下列说法正确的为( )。

A.对于实物类流动资产,可以采用市场法或成本法

B.对存货类流动资产的评估,对购入价格较高的存货,按现行市价进行调整;而对于购入价格较低的存货,要分析最终产品价格是否能够相应提高

C.对于货币类流动资产,其清查核实后的账面价值本身就是现值,毋需采用特殊方法进行评估

D.对于债权类流动资产评估,宜采用变现净值进行评估

E.对于其他流动资产,应分别不同情况进行,其中有物质实体的流动资产,则应视其价值情形,采用与机器设备等相同或相似的方法进行评估

答案

参考答案:A,C,D,E

解析: B项对购入价格较低的存货,按现行市价进行调整;而对购入价格较高的存货,除考虑现行市场价格外,还要分析最终产品价格是否能够相应提高或本身是否具有按现行市价出售的可能性。

单项选择题
阅读理解

Blogs are being used more and more by teachers. Many Internet services now offer free and easy ways to create personal Web pages.

Through comments on blogs, or Web logs, teachers can share their classroom experiences. They can exchange ideas and discuss successes and failures. They can debate educational policies. Or they can just sympathize with each other.

A teacher in the American state of North Carolina recently wrote on her blog: “Apparently the teachers at my school use too much paper. So my principal yelled at everyone at the last staff meeting for, like, ten minutes. Now, I’ve just been told, we are not getting anymore paper for the rest of the year.”

This unidentified blogger is now in her third year of teaching, but still calls her site firstyearteacher.blogspot.com.

A blogger who calls himself Minister Lawrence works as a substitute teacher. In April he wrote about a disputed plan to split the Omaha, Nebraska, public schools into separate systems for black, Latino and white students. Supporters say minority parents do not have enough power over their children’s education.

But Minister Lawrence wrote at teachersparadise.blogspot.com: “I’m afraid that what this says’ to a lot of people is that blacks, whites and Hispanics are not equal, and “reinforces” racist beliefs among people.”

Educators did not become involved with blogging right away. Many were concerned with privacy issues and security. But now, thousands of teacher blogs can be found on the Internet. Many teachers do not identify themselves, and they change the names of students and co-workers.

小题1:What are teachers not doing through blogs?

A.They discuss educational problem.

B.They send money to the poor students.

C.They share teaching ideas.

D.They comfort each other.小题2: What is the main idea for the passage?

A.More and more teachers are using blogs.

B.It is exciting to use blogs.

C.Blogs are popular with students.

D.Educational problems are settled through blogs.小题3: Why some teachers do not identify themselves? Because ___

A.they are forbidden to identify themselves.

B.they are forbidden to write something through blogs

C.they want to ensure their security

D.they want to amuse others.小题4:Which of the following is the result of the teachers’ using blogs?

A.Paper consuming is declining.

B.Teaching is improving.

C.Classes are more active.

D.Government is against it.小题5:Minister Lawrence’s blogs are about___

A.classroom experiences

B.teaching plans

C.educational policies

D.the black minority