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问题 单项选择题

下列说法中不正确的是()。

A、如果与亏损合同相关的义务不可撤销，企业就存在了现时义务，同时满足该义务很可能导致经济利益流出企业且金额能够可靠地计量的，应当确认预计负债

B、待执行合同变为亏损合同时，合同存在标的资产的，应当对标的资产进行减值测试并按规定确认减值损失，在这种情况下，企业通常不需要确认预计负债，如果预计亏损超过该减值损失，应将超过部分确认为预计负债

C、合同不存在标的资产的，亏损合同相关义务满足预计负债确认条件时，应当确认预计负债

D、待执行合同变为亏损合同均需要确认预计负债

答案

参考答案：D

解析：【答案解析】选项D，如果与亏损合同相关的义务不需要支付任何补偿即可撤销，企业通常就不存在现时义务，不应确认预计负债。

问答题 简答题

投鼠忌器宝玉瞒赃 判冤决狱平儿行权
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单项选择题

Of all the areas of learning the most important is the development of attitudes. Emotional reactions as well as logical thought processes affect the behavior of most people.
"The burnt child fears the fire" is one instance ; another is the rise of despots like Hitler. Both examples also point up the fact that attitudes stem from experience. In one case the experience was direct and impressive; in the other it was indirect and cumulative. The Nazis were indoctrinated largely by the speeches they heard and the books they read.
The classroom teacher in the elementary school is in a strategic position to influence attitudes. This is true partly because children acquire attitudes from those adults whose word they respect.

From the last paragraph, we can see that ______.
A. a teacher’s influence on children is always positive
B. children should be encouraged to reach their own decisions by ignoring objective facts
C. if improperly handled, a teacher’s influence can be very harmful to the children
D. children may develop prejudices if the teacher’s attitude is wrong

Another reason it is true is that pupils often delve somewhat deeply into a subject in school that has only been touched upon at home or has possibly never occurred to them before. To a child who had previously acquired little knowledge of Mexico, his teacher’s method of handling such a unit would greatly affect his attitude toward Mexicans.
The media through which the teacher can develop wholesome attitudes are innumerable. Social studies (with special reference to races, creeds and nationalities) , science matters of health and safety, the very atmosphere of the classroom... these are a few of the fertile fields for the inculcation of proper emotional reactions.
However. when children come to school with undesirable attitudes, it is unwise for the teacher to attempt to change their feelings by cajoling or scolding them. She can achieve the proper effect by helping them obtain constructive experiences.
To illustrate, first grade pupils afraid of policemen will probably alter their attitudes after a classroom chat with the neighborhood officer in which he explains how he protects them. In the same way, a class of older children can develop attitudes through discussion, research, outside reading and all-day trips.
Finally, a teacher must constantly evaluate her own attitudes, because her influence can be deleterious if she has personal prejudices. This is especially true in respect to controversial issues and questions on which children should be encouraged to reach their own decisions as a result of objective analysis of all the facts.
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