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问题 多项选择题

下列各项中，体现会计核算的谨慎性要求的有( )。

A．或有应付金额符合或有事项确认预计负债条件，应将其确认为预计负债

B．采用双倍余额递减法对固定资产汁提折旧

C．对固定资产计提减值准备

D．对持有至到期投资计提减值准备

E．将长期借款利息予以资本化

答案

参考答案：A,B,C,E

解析： 或有应付金额确认为预计负债使利润减少，净资产减少，符合谨慎性原则；将长期借款利息予以资本化与谨慎性要求无关。

完形填空

Many animals  31         (disappear) during the history of the earth.       32          (famous) of these animals were dinosaurs. They lived on the earth        33           (ten) of millions of years ago, long    34        humans came into being. There were many different species of dinosaur and several of them have been found in China. The eggs of twenty-five species have been found in Xixia County, Nanyang, Henan Province, and not long ago a rare new species of bird-like dinosaur was discovered in Chaoyang County, Liaoning Province. The scientists were surprised      35         (find) they could run    36      other dinosaurs, but also climb trees. They could tell this from the way the bones   37          (join) together.

Dinosaurs died    38        quickly about 65 million years ago. Some scientists think it was after a large rock hit the earth and put too much dust into the air. Others think the earth got    39        hot for the dinosaurs to live on any more. Nobody knows   40          sure. In the same way there are animals that have died out more recently and no one knows why. Listen to the story about the dodo, an animal that has disappeared from the earth.
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翻译题

课内文言文翻译。

（1）其信然邪？其梦邪？其传之非其真邪？

译文：_________________________________________________

（2）为国者无使为积威之所劫哉！

译文：_________________________________________________
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