问题 多项选择题

某上市公司2013年财务会计报告批准报出日为2014年4月10日。公司在2014年1月1日至4月10日发生的下列事项中,属于资产负债表日后调整事项的有()。

A.公司在一起历时半年的诉讼中败诉,支付赔偿金50万元,公司在上年末已确认预计负债30万元

B.因遭受水灾上年购入的存货发生毁损100万元

C.2014年2月10日董事会制订2013年度利润分配方案中涉及盈余公积的提取

D.公司支付2013年度财务报告审计费40万元

E.2014年1月10日收到某企业退回的产品,该产品已登记为2013年度销售收入并结转了相关成本

答案

参考答案:A, C, E

解析:选项B,属于非调整事项;选项D,不属于资产负债表日后事项,而属于2014年度的正常业务。

阅读理解

There are hundreds of funny and strange expressions in the English language. A lot of them include country names or nationalities. Take these examples:

The Dutch(丹麦人)are the target of most English expressions about nationalities. Why are there so many jokes about the Dutch in English? And what do these expressions mean? In the 17th and early 18th centuries, there were three wars between the British and the Dutch, and Dutch became a bad word. So double Dutch means something that has no meaning or is impossible to understand. A Dutch uncle is someone who gives much stronger advice than they need to. There are later expressions, which are funnier and kinder, like to go Dutch, which is nowadays a popular expression. It means to pay for your part of a bill. This often happens when a group of friends have a meal together, and each person pays for the food they ate. I’m a Dutchman is another commonly used expression. This means not being able to believe something.

An expression with a similar meaning to double Dutch is it’s all Greek to me, which means I don’t understand. The expression was made famous in Shakespeare’s play Julius Caesar although the expression is actually hundreds of years older.

If you take French leave, you are not present or leave somewhere without permission. For example, you could take French leave from a classroom or the place where you work. This expression is from the 18th century when French people left parties without saying goodbye to the host or hostess.

There are Chinese whispers, which mean confused(令人困惑的)messages. This describes the fact that a message can often change as it is passed from person to person. This expression comes from the First World War when foreigners were often confused by Chinese language.

Many people find English expressions confusing, but now that you know about some of them, you can easily have fun finding out many more funny English expressions.

小题1:Are there many jokes about the Dutch in English?

小题2:When did Dutch become a bad word?

小题3:What does “French leave” mean?

小题4:Which three expressions mentioned above have similar meanings?

小题5:What do the funny and strange expressions in the passage have in common?

单项选择题