问题 多项选择题

下列各项中,属于前期差错需追溯重述的有()。

A.上年末未完工的某建造合同,由于完工进度无法可靠确定,没有确定工程的收入和成本

B.上年末发生的生产设备修理支出30万元,由于不符合资本化的条件,一次计入了制造费用,期末转入了库存商品,该批产品尚未售出

C.上年出售交易性金融资产时,没有结转公允价值变动损益的金额,其累计公允价值变动损益为560万元

D.上年购买交易性金融资产发生的交易费用0.1万元,计入了交易性金融资产成本

E.由于企业当年财务发生困难,将2个月后到期的持有至到期投资部分出售,剩余部分重分类为可供出售金融资产

答案

参考答案:A, B, C

解析:选项A,建造合同的结果不能可靠估计的,应当分别下列情况处理:(1)合同成本能够收回的,合同收入根据能够收回的实际合同成本予以确认,合同成本在其发生的当期确认为合同费用。(2)合同成本不可能收同的,在发生时立即确认为合同费用,不确认合同收入;选项B,不符合资本化条件的固定资产修理费用应该计入管理费用;选项C,虽然该差错不影响前期的损益,也不影响资产负债表各项目的金额,但是会影响利润表中的相关项目,仍需要追溯重述;选项D,由于金额较小,不作为前期差错处理,直接调整发现当期相关项目;选项E,由于出售日和重分类日与该项投资到期日较近,不违背将投资持有至到期的最初意图,故不需要重分类。但该项属于本期发现本期差错,不需要进行追溯重述。

选择题
阅读理解

One morning, a blind boy sat on the steps of a building with a hat by his feet. He held up a sign which said, “I am blind. Please help me.” There were only a few coins in the hat.

A man was walking by. He took out a few coins from his pocket and dropped them into the hat. He then took the sign, turned it around, and wrote something on it. He put the sign back so that everyone who walked by could see the new words. Soon the hat began to fill up. A lot more people were giving money to the blind boy. That afternoon the man who had changed the sign came to see how things were. The boy recognized his footsteps and asked, “Are you the one who changed my sign this morning? May I know what you wrote?” The man said, “I only wrote the truth, I said what you said but in a different way.” What he had written was, “Today is a beautiful day but I cannot see it.”

Of course both signs told people the boy was blind. But the first sign simply said the boy was a blind. The second sign told people they were so lucky that they were not blind. It reminded you to be thankful for what you have. When life gives you a 100 reasons to cry, show life that you have 1,000 reasons to smile. Face your past without regret. Handle your present with confidence. Prepare for the future without fear. Keep the faith and drop the fear. The most beautiful thing is to see a person smiling.

小题1:We can learn from the text that the man helped the blind boy by __________.

A.sitting together with him

B.rewriting the sign

C.teaching him some principles

D.raising money for him小题2:Why did the man come back that afternoon?

A.To bring some food to the boy.

B.To explain to the boy why he had left.

C.To make sure the boy was still there.

D.To check if there were some changes.小题3:It can be inferred that the boy was ________ after he found out what the man had written.

A.moved

B.amazed

C.excited

D.worried小题4:What is the main idea of the text?

A.We should help those who are in trouble.

B.We should value what we have in life.

C.We should respect people with disabilities.

D.We should use a wise way when helping others