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问题 单项选择题

下列各项表述错误的是（）。

A.编制的财务报告应当满足不同外部使用者较为普遍的需要

B.机关、事业单位和企业的财务报告内容相同

C.财务会计报告包括财务报表和其他应当在财务会计报告中披露的相关信息和资料

D.财务报告使用者的身份不同，对单位财务会计信息的需要也不完全相同

答案

参考答案：B

解析：国家机关、事业单位与企业的性质不同，其财务报告的外部使用者各不一样，对财务会计信息的需求存在较大差异。因此，机关、事业单位和企业的财务报告内容不尽相同。

填空题

阅读下面短文，按照句子结构的语法性和上下文连贯的要求，在空格处填入一个适当的词或使用括号

中词语的正确形式填空，并将答案填写在标号为1－5的相应位置上。

    In the past, the people in Zhanjiang lived a poor life. The houses were old and small. 1______ (pollute) was

very serious, and there was rubbish everywhere. The traffic was not convenient, so few visitors came here.

    Now great changes have 2______ (take) place in Zhanjiang. The environment has become more beautiful.

The rivers have turned 3______ (clear) and the sky has turned bluer. There are trees, flowers and grass

everywhere. People live a better 4______. There are many large and bright buildings. Many people have their

own cars. Every year, thousands 5______ people from all over the country come to our city.

    We're sure Zhanjiang will become better and better in the future.

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多项选择题

甲继承了一套房屋，在办理产权登记前将房屋出卖并交付给乙，办理产权登记后又将该房屋出卖给丙并办理了所有权移转登记。丙受丁胁迫将房屋出卖给丁，并完成了移转登记。丁旋即将房屋出卖并移转登记于戊。请回答下列问题：

关于戊的权利状态，下列选项正确的有哪项( )

A．戊享有该房屋的所有权

B．戊不享有该房屋的所有权

C．戊原始取得该房屋的所有权

D．戊继受取得该房屋的所有权
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