不必在会计报表附注中披露的是( )。
A．不符合会计基本假设的说明
B．重要会计政策和会计估计变更
C．或有事项和资产负债表日后事项
D．企业生产经营基本情况
参考答案：D
解析： 会计报表附注披露的内容
会计报表附注至少应当包括以下内容：①不符合基本会计假设的说明；②重要会计政策和会计估计及其变更情况、变更原因及其对财务状况和经营成果的影响；③或有事项和资产负债表日后事项的说明；④关联方关系及其交易；⑤重要资产转让及其出售情况；⑥企业合并、分立；⑦重大投资、融资活动；⑧会计报表中重要项目的明细资料；⑨有助于理解和分析会计报表需要说明的其他事项。故A、B、C选项均需在会计报表附注中披露。财务情况说明书全面提供公司、企业和其他单位生产经营、业务活动的基本情况。故D选项符合题意。
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| I am going to have a party tomorrow night. I promised my mother that she needn't do 1 for me. My friend Jane is 2 , too. She would like to help me, but she can't, 3 she has a piano lesson in the morning and in the afternoon she has to babysit her sister. So I will do everything by 4 . I try to make the party a nice one. I sent invitations to my friends 5 . Now I am thinking about what I need to do tomorrow. Yes! I am going to 6 some food, drinks and some fruit. I am going to make a shopping list 7 I go. I also have to decorate (装饰) the room. I need to do so many things. So I 8 watch my favorite talk show after lunch. What a pity! The party begins 9 7:00 pm. So I must have my dinner 10 , because I am tired after I finish doing so many things and after dinner I can have a short rest. |
| ( )1. A. something ( )2. A. going ( )3. A. because ( )4. A. me ( )5. A. yesterday ( )6. A. take ( )7. A. after ( )8. A. can ( )9. A. at ( )10. A. late | B. anything B. back B. though B. myself B. tomorrow B. sell B.when B. not B. in B. early | C. nothing C. coming C. but C. her C. at once C. buy C. how C. can't C. on C. short | D. everything D. here D. and D. herself D. soon D. ring D. before D. never D. with D. quick |