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问题 单项选择题

企业发生的下列交易或事项中，属于会计政策变更的是( )。

A．因固定资产改良将其折旧年限由8年延长至10年

B．固定资产的折旧方法由直线法改为年数总和法

C．年末根据当期发生的暂时性差异所产生的递延所得税调整本期所得税费用

D．收入确认由完成合同法改为完工百分比法

答案

参考答案：D

解析： 选项A属于新的事项；B选项属于会计估计变更；选项C与会计政策和会计估计变更无关。

单项选择题

下列哪组穴不是各经的起穴-止穴

A．大敦-期门
B．至阴-睛明
C．关冲-丝竹空
D．隐白-大包
E．合谷-迎香
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单项选择题

For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never-ending flood of words.
In (36) a job or advancing in one, the ability to read and comprehend (37) can mean the difference between success and failure. Yet the unfortunate fact is that most of us are (38) readers.
Most of us develop poor reading (39) at an early age, and never get over them. The main deficiency (40) in the actual stuff of language itself—words. Taken individually, words have (41) meaning until they are strung together into phrases, sentences and para-graphs. (42) , however, the untrained reader does not read groups of words. He laboriously reads one word at a time, often regressing to (43) words or passages.
Regression, the tendency to look back over (44) you have just read, is a common bad habit in reading. Another habit which (45) down the speed of reading is vocalization—sounding each word either orally or mentally as (46) reads. To overcome these bad habits, some reading clinics use a device called an (47) , which moves a bar (or curtain) down the page at a predetermined speed. The bar is set at a slightly faster rate (48) the reader finds comfortable, in order to "stretch" him.
The accelerator forces the reader to read fast, (49) word-by-word reading, regression and sub vocalization, practically impossible. At first (50) is sacrificed for speed. But when you learn to read ideas and concepts, you will not only read faster, (51) your comprehension will improve.
Many people have found (52) reading skill drastically improved after some training. (53) Charlce Au, a business manager, for instance, his reading rate was a reasonably good 172 words a minute (54) the training, now it is an excellent 1,378 words a minute. He is delighted that how he can (55) a lot more reading material in a short period of time.

[A] applying [B] doing [C] offering [D] getting
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