问题 判断题

由于所有者权益和负债都是对企业资产的要求权,因此它们的性质是一样的。 ( )

答案

参考答案:

解析: 所有者权益是所有者对企业净资产的要求权,负债是债权人对全部资产的要求权,二者的性质是不同的。

阅读理解

阅读下面的材料,然后根据材料回答问题。

     Elizabeth lived with her six children in a small house. One winter, there was a big flood (洪水), and quite

a few houses were washed away, but Elizabeth's house was high enough to escape it.

     Elizabeth helped one of the families which had lost everything. She shared her home until the family could

build a new house. Elizabeth's friends could not understand her since she already had so many children to take

care.

     "Well," Elizabeth explained to her friends, at the end of World War II, there was a poor woman in a town

in England. Her husband had been killed in the war and she had a lot of children, just like me now. The day

before Christmas, this woman said to her children, "We won't be able to have much for Christmas. I'm going

to get just one present for us all.Now I'll go and get it. She came back with a little girl who had no parents.

Here's our present, she said to her own children. The children were more than excited to get such a present.

They welcomed the little girl warmly, and she grew up as their sister. I was that Christmas present."

1. How many children did Elizabeth have?

    ____________________________________________________________

2. What did Elizabeth do after the flood?

    ____________________________________________________________

3. The Christmas present was Elizabeth herself, wasn't it? 

    ____________________________________________________________

4. What do you learn from the story?

    ____________________________________________________________

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