问题 单项选择题

甲公司于2006年1月1日对乙公司投资900万元作为长期投资,占乙公司有表决权股份的30%,2007年6月15日甲公司发现该公司对乙公司的投资误用了成本法核算。甲公司2006年度的财务会计报告已于2007年4月12日批准报出。下列说法正确的是( )。

A.按重要差错处理,调整2006年12月31日资产负债表的年初数和2006年度利润表、所有者权益变动表的上年数

B.按重要差错处理,调整2007年12月31日资产负债表的年初数和2007年度利润表、所有者权益变动表的上年数

C.按重要差错处理,调整2007年12月31日资产负债表的期末数和2007年度利润表、所有者权益变动表的本期数

D.按非重要差错处理,调整2007年12月31日资产负侦表的期末数和2007年度利润表.所有者权益变动表的本期数

答案

参考答案:B

解析: 该项不属于资产负债表日后事项。会计准则规定.对于本期发现的,以前期间发生的重大会汁差错,如影响损益,应将其对损益的影响调整发现当期的期初留存收益,会汁报表其他相关项目的期初数也应一并调整。因此,只有B是正确的。

阅读理解

Alice is a young woman. She likes to exercise for her health. She walks five kilometers before breakfast every morning, and goes swimming twice a week at the swimming pool. She doesn’t smoke and never drinks wine(酒). She doesn’t eat chocolate, and she doesn’t eat sweet and fatty foods.

One day Alice was on her daily walk when she saw a man sitting in a chair. He looked very old and his hair was white. He looked thin and weak, and his hands were shaking(发抖), but he looked very happy.

He smiled at her and said, “ Good morning! Lovely day, isn’t it?”

He had a big smile on his face, and his eyes showed his happiness. But Alice saw that he had no teeth.

“Good morning!” said Alice. “Yes, it’s a lovely day.”

Alice thought he was old and clever. She thought he must be more than 90 years old. She wanted to ask him about the secret of a happy old age.

“Excuse me. But what is your secret for being so happy at your age? I hope I can look as happy as you do when I am your age.”

The man in the chair said, “My secret for happiness? I smoke every day, and drink three bottles of wine every day. I eat hamburgers, I eat chocolate and I never eat vegetables. I never walk anywhere and I never play sports. I sit and watch TV all day.”

Alice couldn’t understand. She wanted to know how the man got to be so old when he did everything wrong. She thought he should be sick and unhappy. Perhaps she was wrong. Maybe, she thought, people could live a long happy life without eating well and doing lots of sports. 

“How old are you?’ she asked.

“It’s my birthday today.” Said the man, “I am forty-seven.”

11. What does Alice like?

A. Smoking.        B. Drinking wines.        C. Eating unhealthy food.     D. Doing sports.

12. Which is WRONG about the old man?

A. He didn’t have any teeth.                     B. He was more than 90 years old.

C. He looked happy although he looked thin and weak.     D. He looked very old.

13. How often did the old man do sports?

A. Never.         B. Often.            C. Sometimes.            D. Every day.

14. How did Alice feel when he heard the old man’s secret for happiness?

A. Happy.        B. Interested.         C. Excited.              D. Surprised.

15. After the old man told Alice about his age, Alice knew         .

A. the man was in good health for his age        

B. the man had a healthier lifestyle than her

C. a good lifestyle was important for one’s health   

D. people could live a long life without a good lifestyle

问答题

某医院决定投资1亿余元,兴建一幢现代化的住院综合楼。其中土建工程采用公开招标的方式选定施工单位,但招标文件对省内的投标人与省外的投标人提出了不同的要求,也明确了投标保证金的数额。该院委托某建筑事务所为该项工程编制标底。2000年10月6日招标公告发出后,共有A、B、C、D、E、F共6家省内的建筑单位参加了投标。投标文件规定2000年10月30日为提交投标文件的截止时间,2000年11月13日举行开标会。其中,正单位在2000年10月 30日提交了投标文件,但2000年11月1日才提交投标保证金。开标会由该省建委主持。结果,某建筑事务所编制的标底高达6200多万元,其中的A、B、C、D共4个投标人的投标报价均在5200万元以下,与标底相差1000万余元,引起了投标人的异议。这4家投标单位向该省建委投诉,称该建筑事务所擅自更改招标文件中的有关规定,多计漏算多项材料价格。为此,该院请求省建委对原标底进行复核。2001年1月28日,被指定进行标底复核的省建设工程造价总站 (以下简称总站)拿出了复核报告,证明某建筑事务所在编制标底的过程中确实存在这4家投标单位所提出的问题,复核标底额与原标底额相差近1000万元。
由于上述问题久拖不决,导致中标书在开标三个月后一直未能发出。为了能早日开工,该院在获得了省建委的同意后,更改了中标金额和工程结算方式,确定某省某公司为中标单位。
问题
1.上述招标程序中,有哪些不妥之处请说明理由。