问题 多项选择题

资产负债表日后事项的处理方法有( )。

A.涉及损益事项,通过“以前年度损益调整”科目核算

B.涉及利润分配调整的事项,直接在“利润分配——未分配利润”科目核算

C.不涉及损益以及利润分配的事项,调整相关科目

D.如果以前期间的会计估计变更的影响数计入日常经营活动损益,则以后期间也应计入日常经营活动损益

E.通过对财务处理后,还应同时调整会计报表相关项目的数字

答案

参考答案:A,B,C,E

解析: D项为会计估计变更的会计处理方法之中的一项。

阅读理解

阅读理解。

     The summer holiday is coming, which can be a relaxing time for sleeping, eating good meals and seeing

old friends. Try to take some time off from school and spend a few weeks of fun. Here are some ideas for

planning your summer holiday.

     First of all, joining a club is a good choice! You can join a music club, a sports club or an art club. It's

good for your future development and the teachers in the club can give you good advice.

     Doing something good for society is also great. There are many volunteer (志愿的) programmes for you

to choose from, such as looking after the old or the young, cleaning the streets, planting trees or keeping the

traffic in order. You know that teens can also make the world better.

     Have you ever lived with another family? You can join in a programme called "Meeting a New Family".

Two families exchange their children for some time so that they can learn how to get on well with others.

Summer camp is still popular today.

     An English summer camp may be a good choice. You can not only make friends but also practise your

English.

1. The writer gives some ideas for ______ your summer holiday.                                                               

2. to learn drawing, you can join an ______ club.                                                                            

3. Teens can make the world better by ______ as volunteers.                                                                  

4. In an English summer camp you can ______ your English.                                                                    

5. If you are one of the children in the programme "Meeting a New Family",

    you ______ live with you own parents for some time.

判断题