问题 多项选择题

下列关于记账本位币变更的说法中,正确的有()。

A.企业不得变更记账本位币

B.与确定记账本位币相关的企业经营所处的主要经济环境发生了重大变化,应该变更记账本位币

C.变更记账本位币产生的汇兑差额计入其他综合收益

D.记账本位币发生变更,企业应该在附注中披露变更的原因

答案

参考答案:B, D

解析:选项A,满足一定条件下记账本位币可以变更;选项C,由于所有报表项目均采用同一即期汇率进行折算,因此不会产生汇兑差额。

单项选择题 B1型题
完形填空

第二节:完形填空(共20小题;每小题1.5分,满分30分)

阅读下面短文,从短文后所给各题的四个选项(A、B、C和D)中,选出可以填入空白处的最佳选项,并在答题卡上将该项涂黑。

Many years ago, there was a king in China. He  36  a beautiful girl named Chang Er and made her stay in the palace so that he could see her  37  he wanted. However, the girl did not like the frightened figure of the king. She.  38  spoke a word in the palace. Each time the king went to her place, he  39  show her some treasures and brough some gifts to  40  her.

On every full moon, the girl would light candles to worship the moon. People believed that there was a god living in the moon that made the moon  41 .

One day, the full moon of the eighth month, the king  42  three pills to show her. “ This is from the priest(道士) of the palace. If  we eat them up, we can live forever.” He  43 .

Because the king was afraid that the pills would have side effects. He forced the girs to take the  44  first. If nothing wrong with her after taking the pill, he would take it immediately.  45,  the girl recognized that if she took all three of them, the king would  46  her eventually. Therefore, she  47  the king for the first time, “ Let me have a look at the pills first. Otherwise, I will not try at all.”

The king was  48  that the girl talked to him. So he  49  the pills to the girl. She did not say  50  but eat all of them. The king was extremely angry. He wanted to kill her.

At this moment, the girl started to  51 . She could fly for the sake of the  52  of the pills. The king could not catch her but had to watch her fly  53  the moon and disappear.

After that, people  54 . that there was a beautiful girl stay in the moon with a little old man and a bunny. The old man was believed to be the god inside the moon and bunny was his 55 . Day after day, Chinese believed that there were people lived in the moon.   

36.A.met B.married       C.inspected    D.loved

37.A.wherever       B.however      C.whatever    D.whenever

38.A.seldom B.never   C.ever     D.always

39.A.should   B.might      C.would  D.could

40.A.satisfy    B.show    C.guarantee    D.please

41.A.shine      B.light    C.appear        D.hide

42.A.took       B.brought       C.carried D.fetched

43.A. answered      B.responded    C.exclaimed    D.forecasted

44.A.palace    B.pill      C.moon   D.bunny

45.A.Therefore      B.Moreover    C.Besides       D.However

46.A.forgive   B.give up       C.leave    D.give away

47.A.turned to       B.talked with          C.depended on      D.spoke to

48.A.surprised       B.confused     C.angry D.scared

49.A.donated  B.returned      C.awarded      D.handed

50.A.something   B.nothing       C.anything      D.everything

51.A.fly        B.rise      C.develop       D.strike

52.A.quality   B.variety C.intake D.instructions

53.A.into B.toward             C.onto    D.within

54.A.argued    B.estimated     C.guessed       D.believed

55.A.companion     B.guide C.pet      D.choice