问题 多项选择题

上市公司在其年度资产负债表日后至财务报告批准报出日前发生的下列事项中,属于非调整事项的有( )。

A.因发生火灾导致存货严重损失

B.以前年度售出商品发生退货

C.处置于公司

D.资产价格发生重大变化

E.报告年度发生的诉讼案件在资产负债表日后事项期间结案

答案

参考答案:A,C,E

解析: 因发生火灾导致存货严重损失属于非调整事项;以前年度售出商品发生退货属于调整事项;处置子公司属于非调整事项;报告年度发生的诉讼案件在资产负债表日后事项期间结案属于调整事项;资产价格发生重大变化属于非调整事项。

阅读理解

The Rockford police chief and some city officials want to install (安装) video cameras in all 100 police cars.They think this will reduce the number of lawsuits (法律诉讼).In the last five years, Rockford has paid out more than five million dollars to settle about 40 lawsuits.

The chief said, "If cameras had been in those cars.we wouldn't have had to pay one cent. We're always pulling over drunks or drug users who try to fight the police or shoot them.Then they always claim (声称) that the police start beating them first or start shooting at them first."

The cost of installing cameras will be about $500 each.The city council (委员会) will vote on the proposal (提议) next Monday.Ten of the 13 council members said that they like the idea. One member said that it makes good sense.

The police officers enthusiastically support camera use.One officer said that too many people think the police often lie; cameras would show citizens that police tell the truth."The money that we've been spending on lawsuits will be better spent on more cameras," said one officer.

Citizen opinions to the idea of police car cameras are mixed.One person, said that the police should have started doing this years ago when video cameras were invented.But an elderly man strongly objected.'These police are trying to stick their nose into everything," he said.He was going to attend the council meeting to condemn the proposal.He hoped that other citizens would join him.

小题1:We can learn from what the chief said that with cameras on ___.

A.the police will not be treated unjustly

B.the police will be free from any lawsuits

C.the police can beat the law-breakers first

D.the police can monitor everything around小题2:What's the purpose of installing video cameras in police cars?

A.To pay less money on lawsuits.

B.To cut the number of lawsuits.

C.To prevent lawsuits from happening.

D.To stop being beaten by law-breakers.小题3:Which group of people support camera use most?

A.Council members,

B.Police officers.

C.Local people.

D.Drug users.小题4:What can be learned from the last paragraph?

A.Most citizens support camera use in police cars,

B.The police are trying to take control of everything.

C.The man showed great disagreement on camera use in police cars.

D.Other citizens will join the man to object to camera use in police cars.

问答题 简答题