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问题 多项选择题

甲公司2X15年年度财务报告于2X16年3月5日批准对外报出。2X16年2月1日，甲公司收到乙公司因产品质量原因退回的商品，该商品系2X15年12月5日销售；2X16年2月5日，甲公司按照2X15年12月份申请通过的方案，成功发行公司债券；2X16年2月25日，甲公司发现2X15年11月20日入账的固定资产未计提折旧；2X16年2月28日，甲公司得知丙公司2X15年12月30日发生重大火灾，无法偿还所欠甲公司2X15年货款。下列事项中，属于甲公司2X15年度资产负债表日后调整事项的有（）。

A.乙公司退货

B.甲公司发行公司债券

C.固定资产未计提折旧

D.应收丙公司货款无法收回

答案

参考答案：A, C, D

解析：选项A，报告年度或以前期间所售商品在日后期间退回的，属于资产负债表日后调整事项；选项B，资产负债表日后发行股票和债券以及其他巨额举债，属于资产负债表日后非调整事项；选项C，是日后期间发现的前期差错，属于调整事项；选项D，因为火灾是在报告年度2X15年发生的，所以属于调整事项，如果是在日后期间发生的，则属于非调整事项

完形填空
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     When I entered Berkeley, I hoped to earn scholarship. Having been a Straight-A student, I believed I
could   1   tough subjects and really learn something. One such course was World Literature given by
Professor Jayne. I was extremely interested in the ideas he   2   in class.
     When I took the first exam, I was   3   to find a 77, C-plus, on my test paper,   4   English was my
best subject. I went to Professor Jayne, who listened to my arguments but remained   5  .
     I decided to try harder, although I didn't know what that   6   because school had always been easy
for me. I read the books more carefully, but got another 77. Again, I   7   with Professor Jayne. Again,
he listened patiently but wouldn't change his   8  . One more test before the final exam.
     One more   9   to improve my grade. So I redoubled my efforts and, for the first time  10  the meaning
of the word "thorough". But my  11  did no good and everything  12  as before.
     The last hurdle (障碍) was the final. No matter what  13  I got, it wouldn't cancel three C-pluses. I
might as well kiss the  14  goodbye.
     I stopped working hard. I felt I knew the course material as well as I ever would. The night before
the final, I even  15  myself to a movie. The next day I decided for once I'd have  16  with a test.
     A week later, I was surprised to find I got an A. I hurried into Professor Jayne's office. He  17  to be
expecting me. "If I gave you the A's you  18 , you wouldn't continue to work as hard."
     I stared at him,  19  that his analysis and strategy (策略) were correct. I had worked my head  20 ,
as I had never done before.
     I was speechless when my course grade arrived: A-plus. It was the only A-plus given. The next year
I received my scholarship. I've always remembered Professor Jayne's lesson: you alone must set your
own standard of excellence.
( )1. A. take         
( )2. A. sought       
( )3. A. shocked      
( )4. A. but          
( )5. A. unchanged    
( )6. A. reflected    
( )7. A. quarreled    
( )8. A. attitude     
( )9. A. choice       
( )10. A. memorized   
( )11. A. ambition    
( )12. A. stayed      
( )13. A. grade       
( )14. A. scholarship 
( )15. A. helped      
( )16. A. fun         
( )17. A. happened    
( )18. A. valued      
( )19. A. remembering 
( )20. A. out          		B. discuss    
B. presented  
B. worried    
B. so         
B. unpleasant 
B. meant      
B. reasoned   
B. mind       
B. step       
B. considered 
B. confidence      
B. went       
B. answer     
B. course     
B. favored    
B. luck       
B. proved     
B. imagined   
B. guessing   
B. over        		C. cover      
C. exchanged  
C. scared     
C. for        
C. unfriendly 
C. improved   
C. bargained  
C. plan       
C. chance     
C. accepted        
C. effort     
C. worked     
C. lesson     
C. degree     
C. treated    
C. problems   
C. pretended  
C. expected   
C. supposing  
C. on          		D. get       
D. obtained  
D. anxious     
D. or          
D. unmoved     
D. affected    
D. chatted     
D. view        
D. measure                
D. learned     
D. method      
D. changed     
D. comment     
D. subject     
D. relaxed     
D. tricks      
D. seemed      
D. welcomed  
D. realizing   
D. of        
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单项选择题 B型题

血友病乙输血宜选（）

A.冷沉淀输注

B.凝血酶原复合物

C.两者均可

D.两者均否
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