问题 单项选择题

甲公司于2006年1月1日对乙公司投资900万元作为长期投资,占乙公司有表决权股份的30%,2007年6月15日甲公司发现该公司对乙公司的投资误用了成本法核算。甲公司2006年度的财务会计报告已于2007年4月12日批准报出。下列说法正确的是( )。

A.按重要差错处理,调整2006年12月31日资产负债表的年初数和2006年度利润表、所有者权益变动表的上年数

B.按重要差错处理,调整2007年12月31日资产负债表的年初数和2007年度利润表、所有者权益变动表的上年数

C.按重要差错处理,调整2007年12月31日资产负债表的期末数和2007年度利润表、所有者权益变动表的本期数

D.按非重要差错处理,调整2007年12月31日资产负侦表的期末数和2007年度利润表.所有者权益变动表的本期数

答案

参考答案:B

解析: 该项不属于资产负债表日后事项。会计准则规定.对于本期发现的,以前期间发生的重大会汁差错,如影响损益,应将其对损益的影响调整发现当期的期初留存收益,会汁报表其他相关项目的期初数也应一并调整。因此,只有B是正确的。

填空题
阅读理解

       If your mother wants to tell you something, she uses words. Birds cannot talk as we do. But some birds can make sounds to warn their young of danger. They have their own way to make the young birds do certain things.

The jackdaw is a kind of blackbirds that lives in Europe. Jackdaws live together in flocks(群).Young jackdaws do not know their enemies. When an older jackdaw sees a dog, it makes a loud rattling(格格响的)sound. The younger birds know this sound means an enemy is nearby. The sound warns them to know their enemies.

If a young jackdaw is in a dangerous place, a jackdaw parent flies over him from behind. The parent bird flies low over the young bird’s back. The parent’s tail feathers(羽毛) move quickly from side to side. It is trying to say,“Follow me.”At the same time, the parent calls out,“Key-aw,”key-aw.”The parent means,“Fly home with me.”The young bird then follows the older one home. Young jackdaws do not have to learn what certain sounds mean. They know the meaning of these sounds form the time they hatch(孵出).

72.The jackdaw lives in       .

A.Europe     B.Australia   C.America   D.Africa

73.Which of the following does this story lead you to believe?

A.All animal parents can talk to their young.   

B.Dogs are the most dangerous enemies for jackdaws.

C.Young jackdaws know the meaning of their parents’ sound when they grow older.

D.Some birds can give certain information to one another.

74.Parent jackdaw can use their tail feathers to       .

A.ask their young to follow them      B.play a game with the young

C.tell the meal time            D.give a warning of a fire

75.This story tells much about       .

A.the danger of jackdaws   

B.ways in which mother can talk to their children

C.the way jackdaws warn their young of danger

D.how the jackdaw are living

76.When an old jackdaw sees a dog, it       .

A.calls out,“Follow me.”       B.makes a loud sound

C.flies away               D.fights the dog