问题 单项选择题

根据企业会计准则的规定,关于发现的非日后期间重大前期差错,正确的会计处理是()。

A.不作处理

B.直接调整本年度的会计科目

C.更正以前年度已对外报出的报表

D.调整本年度财务报表的年初余额和上期金额

答案

参考答案:D

解析:对于发现的非日后期间的重大前期差错,应采用追溯重述法,调整本年度财务报表的年初余额和上期金额,故选项D的说法正确。

阅读理解

When doctors urge overweight kids to pick up more activities,reading probably isn’t what they have in mind.    Yet a new study by fatness researchers at Duke University finds that the simple act of reading—depending on the choice of material—can cause weight loss in teenage girls.

The study’s experimental group included 31 fat girls aged 9 to 13,who took part in the Healthy Lifestyles Program at Duke Children’s Hospital. The girls read a novel called Lake Rescue,whose protagonist (主人公) is an overweight teenager who struggles with low self­esteem,feelings of loneliness and teasing because of her size. A group of 33 girls read a different book called Charlotte in Paris,which did not have an overweight character,and another group of 17 girls read neither book.

At the end of the six­month experiment,all the girls who read books had lost weight,but the girls who read Lake Rescue lost more. They lowered their body mass index (BMI) by 0.71,compared with 0.33 in the Charlotte group,an average 0.05 increase among the nonreaders.

The idea behind the study,says Dr Sarah Armstrong,director of Healthy Lifestyles,was to find a way to encourage the girls without adopting the restrictive and often authoritative voice of so many other nutrition and diet programs. Lake Rescue was the perfect instrument,says Armstrong;it presents a likable character to whom the girls could relate and whom they could learn from. As the book progresses,its protagonist learns to make healthier lifestyle choices and finds an adviser to help keep her on track. Armstrong says,“She learns that she can become healthier,and the ‘I can do it’ feeling resonates (产生共鸣) with the teenage girls.”

小题1:What’s the main idea of the passage?

A.There are different ways to help overweight kids lose weight.

B.Lifestyle is important for kids.

C.Lake Rescue is the perfect weight­losing instrument.

D.Reading can help kids lose weight.小题2:How many girls took part in the experiment?

A.31.

B.33.

C.64.

D.81.小题3:What does the underlined word “She” in the last paragraph refer to?

A.Armstrong.

B.The protagonist in Lake Rescue.

C.A character in Charlotte in Paris.

D.A girl in the first group.小题4:According to the passage we can know that ________.

A.overweight girls are living unhappily

B.reading is the best way to lose weight

C.different reading materials play different roles in losing weight

D.people will become fat if they don’t read小题5:In which part of a newspaper can we read the above passage?

A.Education.

B.Entertainment.

C.Health.

D.Advertisement.

单项选择题 案例分析题