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问题 单项选择题

对于上市公司与下列关联方之间的交易，可以不在其会计报表附注中披露的是 ( )。

A．与所有者权益为负数的持续经营的子公司之间的商品购销

B．与受托经营企业之间的固定资产转让

C．为处于破产之中的子公司支付担保的债务

D．与董事长投资的另一企业(占60%股权)之间的股权转让

答案

参考答案：A

解析： 选项A，非持续经营的所有者权益为负数的子公司是不纳入合并报表范围的，这里虽然所有者权益为负数，但还可以持续经营，所以选项A的情况应纳入合并报表，两者之间的商品购销已被抵销，不存在披露问题；其余选项，均是需要披露的关联交易。

单项选择题

A punctual person is in the habit of doing a thing at the proper time and is never late in keeping an appointment.
The unpunctual man, on one hand, never does what he has to do at the proper time. He is always in a hurry and in the end loses both time and his good name. A lost thing may be found again, but lost time can never be regained. Time is more valuable than material things. In fact, time is life itself. The unpunctual man is for ever wasting and mismanaging his most valuable asset as well as other’s. The unpunctual person is always complaining that he finds no time to answer letters, or return calls or keep appointments promptly. But the man who really has a great deal to do is very careful of his time and seldom complains of want of it. He knows that he can not get through his huge amount of work unless he faithfully keeps every piece of work when it has to be attended to.
Failure to be punctual in keeping one’s appointments is the sign of disrespect towards others. If a person is invited to dinner and arrives later than the appointed time, he keeps all the other guests waiting for him. Usually this will be regarded as a great disrespect to the host and all other guests present.
Unpunctuality, moreover, is very harmful when it comes to do one’s duty, whether public or private. Imagine how it would be if those who are put in charge of important tasks failed to be at their proper place at the appointed time. A man who is known to be habitually unpunctual is never trusted by his friends or fellow men.

What does the author think is the main difference between a punctual person and an unpunctual person

A. A punctual person does everything ahead of time while an unpunctual person does everything behind schedule.
B. A punctual person does everything at the right time while an unpunctual person seldom does anything at the correct time.
C. A punctual person has a lot of appointments while an unpunctual person has few appointments.
D. A punctual person has much time to do everything while an unpunctual person has little time to do anything.
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单项选择题

制动缸复原弹簧钢丝直径磨耗大于（）时更换。

A.0.5mm

B.1mm

C.1.5mm

D.2mm
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