问题 单项选择题

发行人在设立时以及在报告期内进行资产评估并据此进行账务调整的,在招股说明书中,发行人应扼要披露上述资产评估所履行的程序和采用的评估方法,资产评估前的账面值、评估值及增减情况,对增减变化超过( )的,应说明原因。

A.10%
B.20%
C.30%
D.40%

答案

参考答案:C

解析: 在进行资产评估中,对增减变化说明原因的变化范围要熟悉,应为30%。故选C。

选择题
阅读理解

Once an Englishman named Larry Belmont went to Russia for a holiday. After he got back some of his friends came. “I had a very dangerous trip while I was in Russia.” Larry said, “I went to see a friend in the country and when the sun went down, I was still traveling through a forest in a sleigh(雪橇). It was a long way from my friend’s house when about twenty wolves began to follow my sleigh.”

“It was very dark in the forest. There was thick snow on the ground. First I heard the wolves. The noise was terrible! Then I saw long, grey forms among the trees, and soon the wolves were near me. They were running very fast, and they didn’t seem to get tired like the horses.”

“What did you do?” one of Larry’s friends asked.

“When the wolves got very near,” Larry answered, “I put up my gun and shot the first wolf dead. Then all the other wolves stopped and ate it, so my sleigh got away from them for a few minutes. Then they finished their meal, and I heard them coming again. The moon was shining brightly on the snow now, and after a few minutes I saw them running among the trees once more. They came nearer again, and then I shot another one of them, and the others stopped once more to eat it. The same thing happened again, and my horses become more and more tired and ran slower and slower until, after two hours, only one wolf was still alive and following me.”

“Wasn’t it too fat to run?” one of Larry’s friends asked.

小题1:The purpose of this passage is to ______.

A.amuse readers

B.tell an exciting adventure

C.praise Larry Belmont’s bravery

D.show the danger of traveling through a forest小题2:According to what Larry said, the last wolf _______.

A.was the strongest of all

B.had eaten up all the other wolves

C.ran much faster than the other wolves

D.was very fat and couldn’t run fast enough小题3:From what Larry’s friend asked at the end, we know that_______.

A.Larry’s trip was really dangerous

B.the last wolf was too fat to run

C.all the wolves had been shot by Larry

D.the friend did not believe what Larry had said