问题 单项选择题

关于负债说法错误的是()。

A.负债是过去或目前的会计事项所构成的现时义务

B.或有负债在符合条件对应该确认

C.负债需要通过转移资产或提供劳务加以清偿,或者借新债还旧债

D.负债是企业现时经济利益的牺牲

答案

参考答案:D

写作题

读写任务

阅读下面的短文,然后按照要求写一篇150词左右的英语短文。

     It is common to find advertisements on TV or radio.Most advertisements are very short for people to

remember.Nike, for example, has a simple slogan used all around the world: “Just do it”.

Advertisements often use funny situations as well.

    Advertising gives useful information about which products to buy.But modern advertising does more

than give news about products and services.Today's advertisements try to get consumers to buy certain

brand s.Writers of advertisements are so skillful that they can sometimes persuade a consumer to wear

a certain kind of clothing, eat a special kind of cereal (谷类食物), or see a movie.Consumers might want

a product even if they did not see or hear advertisements for it.

     For example, you probably do not need the newest cereal in the supermarket.There are probably

many cereal brands on your kitchen shelves.You may not have space on a shelf for another.But if you

see ads about a new cereal that is extratasty and has a free prize in the box, you may want it.

     To be effective, advertising must be exciting, entertaining, or provide some pleasure.The secret of

writing good advertising copy is to offer a good idea as well as a product.The idea is what the ad is really

selling.One example is an ad that says eating a cereal will make a person do well in sports.That cereal

brand may sell better if consumers think it offers strength and energy.

[写作内容]

1. 以约30词概括上文的主要内容;

2. 以约120词就“广告的利与弊”的主题发表看法,内容包括:

(1)广告的好处;

(2)广告的副作用及其危害;

(3)你对不良广告的态度。

[写作要求]

1. 作文中可以使用亲身经历或虚构的故事,也可以参照阅读材料的内容,但不得直接引用原文中的句子;

2. 作文中不能出现真实姓名和学校名称。

[评分标准]

概括准确,语言规范,内容合适,语篇连贯。

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单项选择题