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问题 判断题

财务报表附注中应该包括财务报表的编制基础，即财务报表是在持续经营基础上还是非持续经营基础上编制的。( )

答案

参考答案：对

解析： 附注是财务报表不可或缺的组成部分，是对在资产负债表、利润表、现金流量表和所有者权益变动表等报表中列。示项目的文字描述或明细资料，以及对未能在这些报表中列示项目的说明等。它包括：企业的基本情况，财务报表的编制基础，遵循企业会计准则的声明，重要会计政策和会计估计，会计政策和会计估计变更以及差错更正的说明，报表重要项目的说明，其他需要说明的重要事项。

选择题

该漫画地球《所剩无几》给我们的哲学启示是

A．规律是客观的，人们在规律面前是无能为力的

B．规律是主观的，人们是可以创造它的

C．违背客观规律要受到规律的惩罚

D．自然资源是无限的，人们可以大胆地使用
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问答题

Once a circle missed a wedge. The circle wanted to be whole, so it went around looking for its missing piece. But because it was incomplete and therefore could roll only very slowly, it admired the flowers along the way. It chatted with worms. It enjoyed the sunshine. It found lots of different pieces, but none of them fit. So it left them all by the side of the road and kept on searching. Then one day the circle found a piece that fit perfectly. It was so happy. Now it could be whole, with nothing missing. It incorporated the missing piece into itself and began to roll. Now that it was a perfect circle, it could roll very fast, too fast to notice flowers or talk to the worms. (46) When it realized how different the world seemed when it rolled so quickly, it stopped, left its found piece by the side of the road and rolled slowly away.
(47) The lesson of the story, I suggested, was that in some strange sense we are more whole when we are missing something. The man who has everything is in some ways a poor man. He will never know what it feels like to yearn, to hope, to nourish his soul with the dream of something better. He will never know the experience of having someone who loves him give him something he has always wanted or never had.
(48) There is a wholeness about the person who has crone to terms with his limitations, who has been brave enough to let go of his unrealistic dreams and not feel like a failure for doing so. There is a wholeness about the man or woman who has learned that he or she is p enough to go through a tragedy and survive, she can lose someone and still feel like a complete person. Life is not a trap set for us by God so that he can condemn us for failing. Life is not a spelling bee, where no matter how many words you’ve gotten right; you’re disqualified if you make one mistake. (49) Life is more like a baseball season, where even the best team loses one third of its games and even the worst team has its days of brilliance. Our goal is to win more games than we lose.
When we accept that imperfection is part of being human, and when we can continue rolling through life and appreciate it, we will have achieved a wholeness that others can only aspire to. (50) That, I believe, is what God asks of us—not "Be perfect", not "Don’t even make a mistake", but "Be whole."
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