问题 判断题

负债是指过去的交易、事项形成的现时义务,所以或有负债不应该确认为负债。( )

答案

参考答案:

解析: 未来交易或事项可能产生的负债不能确认,但或有负债在符合条件时则应该确认负债是指过去的交易、事项形成的现时义务。

选择题
单项选择题

Passage Two

If there is one thing I’m sure about, it is that in a hundred years from now we will still be reading newspapers. It is not that newspapers are a necessity. Even now some people get most of their news from television or radio. Many buy a paper only on Saturday or Sunday. But for most people reading a newspaper has become a habit passed down from generation to generation.

The nature of what is news may change. What basically makes news is what affects our lives—the big political stories, the coverage of the wars, earthquakes and other disasters, will continue much the same. I think there will be more coverage of scientific research, though. It’s already happening in areas that may directly affect our lives, like genetic engineering. In the future, I think there will be more coverage of scientific explanations of why we feel as we do—as we develop a better understanding of how the brain operates and what our feelings really are.

It’s quite possible that in the next century newspapers will be transmitted electronically from Fleet Street and printed out in our own home. In fact, I’m pretty sure that how it will happen in the future. You will probably be able to choose from a menu, making up your own newspaper by picking out the things you want to read--sports and international news, etc.

I think people have got it wrong when they talk about competition between the different media. They actually feed off each other. Some people once foresaw that television would kill off newspapers, but that hasn’t happened. What is read on the printed page lasts longer than pictures on a screen or sound lost in the air. And as for the Internet, it’s never really pleasant to read something just on a screen.

The phrase“feed off”in the last paragraph means()·

A.depend on

B.compete with

C.fight with

D.kill off