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问题 单项选择题

下列各种说法中，正确的是( )。

A．或有资产不符合资产确认条件
B．或有负债符合负债确认条件
C．或有资产应在会计报表附注中披露
D．只要是或有负债，就必须在会计报表附注中披露

答案

参考答案：A

解析： 或有资产作为企业的潜在资产，由于其不符合资产定义，不确认，因此选项A正确。

填空题

Today, we’ll talk about what other effects watching TV might produce on children. Children should be (1) a lot of television, many experts and parents agree, but there is at least one circumstance when it might be beneficial: (2) . A recent study conducted by Italian researchers found that children (3) immediately preceding and during blood tests experienced less pain than children whose mothers (4) during the procedure, or children whose mothers were present but (5) .
The research, led by Carlo Brown, MD, at the University of Siena, is published in the Archives of Disease in Childhood. (6) the study. None received any type of anesthesia; the children and their mothers (7) . Both the group whose mothers attempted to distract them from the blood tests and those whose mothers simply observed reported (8) than the group who watched cartoons. For that group, the levels of pain were less and the children were better able to (9) .
One of the possible explanations is that children might have (10) during the procedures, exacerbating their perception of pain. "The higher pain level reported by children during (11) shows the difficulty mothers have in interacting positively (12) in their children’s life," the authors write.
However, they stressed that (13) still provided benefits, noting that the children would (14) during the procedures. "Indeed, children state that having their parent present (15) when in pain," say the authors.
Another possibility offered for consideration is the notion that the (16) might release pain-quelling endorphins. Endorphins, (17) produced by the pituitary gland, resemble opiates in their ability to produce analgesia and a sense of well-being. In other words, they might (18) .
In any case, the study results suggest that health workers should (19) to watch television during painful procedures (20) .
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问答题 简答题

简述如何对债项进行信用风险评级及不同的评级方法。
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