问题 多项选择题

下列关于资产可收回金额的表述中,正确的有( )。

A.可收回金额应当根据资产的可变现净值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定

B.可收回金额应当根据资产的销售净价减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定

C.可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定

D.可收回金额是在该资产存在减值迹象的情况下加以估计的

E.可收回金额应当根据资产的可变现净值与资产预计未来现金流量两者之间较低者确定

答案

参考答案:C,E

写作题
完形填空

SECTION B 

Directions: For each blank in the following passage there are four words or phrases marked A, B, C and D. Fill in each blank with the word or phrase that best fits the context.

When I was little, my family used to move frequently. Before I could even get acquainted with my schoolmates, my family was on the move again. I became very  36  because of this.

But a girl with dark skin and long shiny hair changed me. Her best characteristics are her openness and  37 . She is always smiling, like a beautiful sunflower following the sun. Without doubt I enjoyed being with her and soon we became good friends. As time went by, I gradually became a  38  girl. But this joyful period didn’t last long. We were admitted to different colleges. I felt like I had gone back to my always-on-the-move childhood. I felt  39  and helpless and I was afraid that I would  40  her as my best friend. She stayed calm and said to me: “Rain, you can achieve more than I do, so  41  to your dreams and make a big effort! Real friendship doesn’t fade and we will be best friends forever.” Maybe she didn’t realize what a great  42  she was to me at that time.

However, it turned out that my concerns were well-founded(有根据的). I felt that the  43 between us was getting bigger and bigger. One day, she sent me a text message happily telling me that she had fallen in love with a handsome boy in her class.

I felt happy for her, but at the same time I was secretly worried about our friendship. I  44   her several times intending to tell her to think carefully about her relationship with the boy, but I got no more messages from her. I felt sad that perhaps our friendship would not  45 . I had almost given up hope until she visited me at my campus a week later. She looked  46  but was wearing the most beautiful smile. She gave me a big hug and said: “I’m sorry. I want to be myself and your friend forever!” We cried together, ignoring the people walking past. She told me her sad story, and we knew we had gone back to how it was before.

Now I firmly believe that distance and time can’t  47  you from a friend. If you care enough about each other, friendship never fades.

36. A. silent                  B. disappointed             C. outspoken                 D. crazy

37. A. faithfulness         B. cheerfulness              C. quietness                  D. kindness

38. A. happy                 B. lucky                       C. helpful                            D. successful

39. A. scared                 B. strange                 C. ashamed                   D. homesick

40. A. leave                  B. miss                         C. lose                         D. desert

41. A. look forward              B. hold on                    C. get down                  D. go back

42. A. burden                B. example                   C. encouragement          D. wonder

43. A. difference           B. distance                    C. misunderstanding      D. conflict

44. A. visited                B. messaged                  C. telephoned                D. wrote

45. A. turn                    B. develop                    C. survive                     D. advance

46. A. cheerful                     B. relaxed                     C. calm                        D. pale

47. A. protect                B. prevent                    C. free                         D. separate