问题 单项选择题

按会计制度规定,上市公司本年度发现的以前年度重大的记账差错(非资产负债表日后期间),应()。

A.作本年度事项处理

B.修改以前年度的账表

C.不作处理

D.调整本年度会计报表的年初数和上年数

答案

参考答案:D

解析:企业发现与以前期间相关的重大会计差错,应采用追溯重述法,调整本年度会计报表的年初数和上年数。

多项选择题 案例分析题
阅读理解

“Cool”is a word with many meanings.Its old meaning is used to express a temperature that is a little bit cold.As the world has changed,the word has had many different meaning.

“Cool”can be used to express feelings of interest in almost anything.

When you see a famous car in the street,maybe you will say,“It's cool.”You may think,“He's so cool,”when you see your favorite footballer.

We all maximize(扩大) the meaning of“cool”.You can use it instead of many words such as “new” or “surprising”.Here's an interesting story we can use to show the way the word is used.A teacher asked her students to write about the waterfall(瀑布)they had visited.On one student's paper was Just the one sentence,“It's so cool.Maybe he thought it was the best way to show what he saw and felt.

But the story also shows a scarcity(缺乏)of words.Without “cool”,some people have no words to show the same meaning.So it is quite important to keep some credibility(可信性).Can you think of many other words that make your life as colourful as the word “cool”? I can.And I think they are also very cool.

小题1:We know that the word "cool" has had ________.

A.only one meaning

B.no meanings

C.many different meanings

D.the same meaning小题2:In the passage,the word“express” means“________”.

A.see

B.show

C.know

D.feel小题3:If you are _______ something,you may say,“It’s cool.”

A.interested in

B.angry about

C.afraid of

D.unhappy with小题4:In the passage,the writer suggests(暗示)that the word “cool”________.

A.can be used instead of many words

B.usually means something interesting

C.can make your life colorful

D.may not be as cool as it seems