问题 单项选择题

某上市公司发生的下列交易或事项中,属于会计政策变更的是( )。

A.因同类行业技术改造升级将固定资产折旧年限由10年改为8年
B.期末对按业务发生时的即期汇率折算的外币长期借款余额按期末市场汇率进行调整
C.年末根据当期发生的暂时性差异所产生的递延所得税负债调整本期所得税费用
D.投资性房地产核算由成本模式改为公允价值模式

答案

参考答案:D

解析: 选项D属于会计核算具体方法的改变,属于会计政策变更;选项ABC与会计政策变更无关。

阅读理解

阅读理解。

     Different weather makes people feel different. It influences (影响) health, intelligence (智力) and feelings.         In August, it is very hot and wet in the southern part of the United States. People there have heart trouble

and other kinds of health problems during this month. In the Northeast and the Middle West, it is very hot at

some times and every cold at other times. People in these states have more heart trouble after the weather

changes in February or March.   

     The weather can also influence intelligence. For example, in a 1983 report by scientists, IQ (智商) of a

group students were very high when a very strong wind came, but after the strong wind, their IQ was 10%

below. The wind can help people have more intelligence. Very hot weather, on the other hand (另一方面),

can make it lower. Students in many schools of the United States often get worse on exams in the hot

months of the year (July and August).  

  Weather also has a strong influence on people's feelings. Winter may be a bad time for thin people.

They usually feel cold during these months. They might feel unhappy during cold weather. But fat people

may have a hard time in hot summer. At about 18C, people become stronger.  

  Low air pressure (气压) may make people forgetful. People leave more bags on buses and in shops

on low-pressure days. There are a  "good weather" for word and health. People feel best at a temperature

of about 18 centigrade (摄氏度).   

     Are you feeling sad, tired, forgetful, or unhappy today? It may be the weather's problem.

1. _____ can have a bad effect (作用) on health.   [ ]

A. Hot and wet weather

B. Good weather   

C. Warm weather

D. High intelligence  

2. People may have more intelligence when _____ comes.    [ ]

A. a rain

B. very hot weather  

C. a strong wind

D. low air pressure  

3. Low air pressure may make people _____.    [ ]

A. forgetful

B. sad

C. angry

D. tired

综合