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问题 单项选择题

企业在资产负债表日后发生了调整事项，应做出相关的账务处理并相应调整会计报表，不需要调整的是( )。

A．资产负债表及其相关附表

B．利润表及其相关附表

C．现金流量表正表

D．现金流量表的补充资料

答案

参考答案：C

解析： 需要调整的会计报表包括资产负债表、利润表及其相关附表和现金流量表的补充资料内容，但不包括现金流量表正表。

阅读理解

根据短文内容，回答下列问题，每空一词。

The ladies club always had a meeting every Friday afternoon and someone came to talk to them about some important things. After that, they had tea and asked questions.

One Friday, a man came and talked in the club about the food problem. “There is not enough food in the world for everybody,” he said, “more than half of the people in the world are hungry, and when these people get more food, they have more babies, as a result they never stop being hungry. Somewhere in the world, a woman is having a baby every minute, day and night. What are we going to do about it?” He waited for a few seconds. Then one of the ladies said, “Why don’t we find that woman and stop her?”

小题1:What did people often do in the ladies club?

They often _____ a meeting, talked, had tea and _____ questions.

小题2:What did the man come to talk about one Friday?

He came to talk about the _____ _____.

小题3:What did the man think about the food problem?

Some people never stop _____ _____.

小题4:What is the woman’s answer to the man’s question?

She said they should find that woman and _____ her _____ having babies.

小题5:Do you think the woman’s answer is helpful?

_____, it _____.
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解答题

小红在探究“馒头在口腔内消化”设计了如下实验方案：

试管编号ABC
馒头碎屑或块适量碎屑适量碎屑适量馒头块
试管中的加入物2ml唾液？2ml唾液
是否搅拌充分搅拌充分搅拌不搅拌
保温37℃水浴保温10分钟
加入碘液2滴
（1）为了证明“唾液对馒头有消化作用”，在B号试管中应加入______，与A号试管形成______．

（2）为了证明“牙齿的咀嚼，舌的搅拌”对馒头有消化作用，应选用______这两只试管进行对照实验．实验结果是______号试管中加入碘液后溶液不变蓝．

（3）实验也说明了淀粉的消化是从消化道中的______就开始了，因此吃饭时细嚼慢咽会感觉到甘甜味，那是部分淀粉被唾液分解成了麦芽糖的缘故．
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