问题 多项选择题

下列交易或事项中,属于会计政策变更的有( )。

A.坏账的核算由直接转销法改为备抵法

B.固定资产预计使用年限为8年改为5年

C.对不重要的交易或事项采用新的会计政策

D.发出存货的计价方法由先进先出法改为后进先出法

答案

参考答案:A,D

解析: 固定资产预计使用年限由8年改为5年属于会计估计变更;对不重要的交易或事项采用新的会计政策不属于会计政策变更。

单项选择题 A1型题
阅读理解

In the past ten years, many scientists have studied the differences between men and women. And they all got the same answer: The sexes(性别) are different, because their brains are different. And this, the scientists say, makes men and women see the world in different ways.

Boys, for example, generally are better than girls at mathematical ideas. Boys also generally are better than girls at the kind of hand and eye movements necessary for ball sports. Girls, on the other hand generally start speaking earlier than boys. And they generally see better in the dark than boys and are better at learning foreign languages.

What makes men and women better at one thing or another? The answer is the brain. The brain has two sides connected by nerve(神经) tracks. The left side generally is used for mathematics, speech and writing. The right side is used for artistic creation(创造) and the expression for emotions(情感). In men and women, different areas in each side of the brain develop differently. In boys, for example, it’s the area used for mathematics. In girls, it is the area used for language skills. Another interesting difference is that the two sides of a man’s brain are connected by a smaller number of nerves than the two sides of a woman’s brain are.

小题1:Which of the following is the best title of the article?

A.Research on the Brain

B.Men and Women are Different in Brain

C.People’s Different Brains

D.Who Are Better, Boys or Girls小题2:__________ men and women think differently.

A.The different brains make

B.Sex makes

C.The different experiences make

D.The influences(影响) of society make小题3:According to the article, girls are generally better than boys at __________ in your school.

A.mathematics

B.physics

C.English

D.chemistry小题4:Which of the following is true?

A.The left side of brain in boys generally develops better than that in girls.

B.The left side of brain in girls generally develops better than that in boys.

C.Men are better than women in all things.

D.The area in girls used for language skills develops better.小题5:60. The number of nerves connecting the two sides of the brain in men __________.

A.is the same as women’s

B.is different from women’s

C.is larger than women’s

D.is twice as large as women’s