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晶时一次计费用,现因所需低值易耗品较多,改按分期摊销的方法计入费用

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。

单项选择题

Proper arrangement of classroom space is important to encouraging interaction. Most of us have noticed how important physical setting is to efficiency and comfort in our work. College classroom space should be designed to encourage the activity of critical thinking. We may be approaching the twenty-first century, but step into almost any college classroom and you step back in time at least a hundred years. Desks are normally in straight rows, so students can clearly see the teacher but not all their classmates. The assumption behind such an arrangement is obvious. Everything of importance comes from the teacher.

With a little imagination and effort, unless desks are fixed to the floor, the teacher can correct this situation and create space that encourages interchange among students. In small or standard-size classes, chairs, desks, and tables can be arranged in a variety of ways. The primary goal should be for everyone to be able to see everyone else. Larger classes, particularly those held in lecture halls, unfortunately, allow much less flexibility.

Arrangement of the classroom should also make it easy to divide students into small groups for discussion or problem-solving exercises. Small classes with movable desks and tables present no problem. Even in large lecture halls, it is possible for students to turn around and form groups of four to six. Breaking a class into small groups provides more opportunities for students to interact with each other, think out loud, and see how other students’ thinking processes operate all essential elements in developing new modes of critical thinking. In courses that regularly use a small group format, students might be asked to stay in the same small groups throughout the course. A colleague of mine, John, allows students to move around during the first two weeks, until they find a group they are comfortable with. John then asks them to stay in the same seat, with the same group, from that time on. This not only creates a comfortable setting for interaction but helps him learn students’ names and faces.

All the following statements are true according to the passage except that ().

A. new kinds of desks and chairs should be made

B. many companies are trying to improve the working settings for their employees

C. classroom interaction between students is essential to the training of critical thinking

D. a comfortable environment leads to higher working efficiency

选择题