问题 单项选择题

以下各项中,( )属于会计政策变更。

A.某企业原领用低值易耗品时一次计人费用,现因所需低值易耗品较多,改按分期摊销的方法计人费用

B.某企业第一次签订一项建造合同,为另一企业建造厂房,该企业对该项建造合同采用完工百分比法确认收入

C.原租人设备为经营租赁,本年度起租赁的设备均改为融资租赁,自本年度起对新租赁的设备采用融资租赁会计处理方法

D.存货期末计价由成本法改按成本与可变现净值孰低法

答案

参考答案:D

解析: 会计政策变更,指的是企业对相同的交易和事项由原来采用的会计政策改用另一种会计政策的行为,也就是说在不同的会计期间实行不同的会计政策。不属于会计政策变更的情况有:本期发生的交易或事项与以前相比具有本质差别而采用新的会计政策;对初次发生的或不重要的交易或事项采用新的会计政策。

阅读理解

Babies are born yogis(瑜伽练习者).Once we were all able to pull our toes up by our ears and laugh about it.Then we aged, got injured, and began carrying stress in our shoulders and back.In short, we lost our balance.

Yoga(瑜伽) is an ancient practice that helps create a sense of union in body, mind, and spirit.It brings us balance.I was seriously out of balance when I started practicing yoga in 1999.I had plantar fascitis(足底筋膜炎)in both feet, and my doctor had warned me against all the things I loved to do: walking, hiking, and playing tennis.I was desperate for exercise.Yoga became my salvation and even enhanced my other fitness activities.I practice yoga at least twice a week, but I consider yoga to be part of my daily life because after a while you no longer just practice yoga—you love it.

Yoga becomes part of your physical life.Your body grows stronger, more toned, and more flexible as you move from one pose to the other.I spent a week in Mexico at a yoga retreat, and it was the first vacation on which I lost weight.“Rather than building muscle, yoga builds muscle tone,” says Shakta Kaur Khalsa, author of the K.I.S.S.Guide to Yoga.“Because yoga helps maintain a balanced metabolism (新陈代谢), it also helps to regulate weight.Additionally, yoga stretches muscles lengthwise, causing fat to be removed around the cells.” I do yoga poses throughout the day.After hours at my computer, I stretch my stiff shoulders and arms.When I need a boost of energy, I do energizing poses.When I am feeling exhausted at the end of the day, I do restorative poses.

Yoga becomes part of your mental life.Yoga teaches you to focus on breathing while you hold the poses.This attention to breath is calming; it dissolves stress and anxiety.I use yogic breathing on the tennis courts, in the dentist’s chair, and in traffic jams.You should always leave a yoga practice feeling energized, not tired.If you feel tired after yoga, it means you spent the time “fighting” yourself, trying to force yourself into poses.In yoga, you “surrender” to the pose by letting go of the tension.

Yoga becomes part of your spiritual life.Yoga is practiced by people from all religions; it is not restricted to any religious group.Yoga teaches “right” living in how we deal with ourselves and others.As I work on a difficult pose, I learn patience, forgiveness, and the value of gentleness.Yoga advocates proper eating, but you don’t have to be a vegetarian to practice yoga.

72.What would be the best title for this passage?

A.What’s Yoga?                B.How I Do Yoga Poses

C.The Benefits of Yoga          D.The Varieties of Yoga

73.According to the third paragraph, yoga can help people __________.

A.grow taller                     B.lose weight

C.become flexible in thinking           D.make more friends

74.People feel tired after yoga because __________.

A.they consume energy in practicing yoga

B.they respond well to yoga poses

C.they spend too much time on yoga       

D.they force themselves into yoga poses

75.If this passage continues, what will the writer most probably write about in the next paragraph?

A.Yoga as a means to keep fit.       

B.Different yoga poses.

C.Popularity of yoga all over the world.       

D.Encouraging people to do yoga.

判断题