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。

完形填空
It was a perfect day, just the right kind of day to go fishing
My 13-year-old son Jonathan and I had been     this trip for weeks, and now we were sitting on the shore of a beautiful lake.
We     and talked, and then, suddenly, I saw small waves     my float(浮子)had been. I waited, thinking it would pop right back up again, but the float stayed     the water and my heart started to beat    .After a few more seconds, my fishing rod was suddenly pulled off the stick it was leaning on    me and it was being     towards the water.
I firmly caught hold of the fishing rod and lifted it up. This fish was    ! Slowly, my son balanced on two rocks and leaned down to get the giant off the fishhook.
For just one second, he lost his     and reached up with his right hand to steady   . At that moment, our huge fish got off the fishing line and started to swim    
I saw teas streaming down Jonathan's face. "Dad, I'm sorry. I'll never be able to   this up to you." I reached out and put my hands on his shoulders. I said the following     almost without thinking. "Jon, how did you feel    I was reeling(往卷轴上绕起)that fish in? Were you excited?" He nodded and said,"Dad,I've never been so   in my whole life!”I repied,
"Jon, wasn’t that about the most fun we've ever had together?" He nodded his head in    
Then I said, "So, why should we let a fish getting away     possibly the best experience we've ever had? Let’s be happy about the fun we did have."
My son,     his arms around me, said,"Dad, I love you so much!”1     him back and said softly into his ear, "I love you too, Jon."
We     did catch that big fish. But I've known ever since that I didn't let the most important thing get away that day.
小题1:
A.promotingB.planningC.appreciatingD.setting
小题2:
A.ranB.listenedC.layD.fished
小题3:
A.whereB.whichC.in whichD.that
小题4:
A.overB.onC.underD.by
小题5:
A.heavilyB.quietlyC.curiouslyD.regularly
小题6:
A.on top ofB.in front ofC.behindD.against
小题7:
A.takenB.draggedC.carriedD.pushed
小题8:
A.aliveB.whiteC.hugeD.beautiful
小题9:
A.healthB.temperC.balanceD.bucket
小题10:
A.himB.itC.himselfD.itself
小题11:
A.awayB.beyondC.alongD.up
小题12:
A.pickB.buildC.makeD.speed
小题13:
A.commentsB.wordsC.songsD.apologies
小题14:
A.althoughB.sinceC.unlessD.while
小题15:
A.excitedB.angryC.forgetfulD.puzzled
小题16:
A.happinessB.surpriseC.guiltD.agreement
小题17:
A.bringB.mendC.shake D.ruin
小题18:
A.throwingB.gettingC.showingD.folding
小题19:
A.heldB.huggedC.followedD.pushed
小题20:
A.reallyB.onceC.neverD.merely
问答题 简答题