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问题 单项选择题

下列关于会计估计及其变更的表述中，正确的是（　　）。

A．会计估计应以最近可利用的信息或资料为基础

B．对结果不确定的交易或事项进行会计估计会削弱会计信息的可靠性

C．会计估计变更应根据不同情况采用追溯重述或追溯调整法进行处理

D．某项变更难以区分为会计政策变更和会计估计变更的，应作为会计政策变更处理

答案

参考答案：A

单项选择题

音乐是真正的世界语，是感情的语言。当两个国家愿意通过音乐交流，其中或许就含有某种政治善意，即双方想以彼此都能了解、都可接受的音乐语言进行对话。而且，“乐与情通”，音乐往往可以给人带来精神愉悦，从而为人际交往创造良好的气氛。 这段文字强调音乐是( )。

A．化解文化冲突的有效方法

B．各国普遍采用的一种外交手段

C．人际交往的一种手段

D．国家之间进行政治沟通与交流的一种工具
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填空题

Part 3


Questions 19-25


·Read the following passage and answer questions 19-25.
·For questions 19-25, choose the correct answer A, B, C and D.
·Mark your answers on the Answer Sheet.
While still in its early stages, welfare reform has already been judged a great success in many states, at least UN is getting people off welfare, lt’s estimated that more than two million have left the roles since 1994.
In the past four years, welfare in rolls in Athens country has been cut in half. But 70 percent of the people who left in the past two years took jobs that paid less than $6 an hour. The result: The Athens country poverty rate still remains at more than 30 percent—twice the national average.
For advocates for the poor, that’s an indication that much more needs to be done.
"More people are getting jobs, but it’s not making their lives any better," says Kathy Lairn, a policy analyst at the center in budget and policy priorities in Washington.
Canter analysis of US census data nationwide found that between 1995 and 1996, a great percentage of single, fame-headed household were earning money on their own, but that average income for these households actually went down.
But for many, the fact that poor people are able to support themselves almost as well without government aid as they did with it is in itself a huge victory.
"Welfare was a poison. It was a toxin that was poisoning the family," says Rector, a welfare reform is changing the moral climate in low-income communities. It’s beginning to rebuild the work ethic, which is much more important.
Mr. Rector and others argued that once "the habit of dependency is cracked," then the country can make other policy changes aimed at improving living standards.

From the passage we can infer that before 1994 ______.

A．most of the people depended on government

B．most of the people took jobs

C．we don’t know as the passage didn’t say

D．most of the people live a richer life
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