问题 单项选择题

下列说法中,错误的是()。

A、管理层在考虑商誉减值时,对于产生商誉的资产组或资产组组合的未来现金流量过于乐观,体现了管理层作出的会计估计过于激进

B、坏账准备的计提比例过高,体现了管理层作出的会计估计过于激进

C、管理层试图通过对专家的选择以及对专家工作的干涉,从而影响专家对特定会计估计的工作结果,这也可能表明存在管理层偏向

D、即使某些形式的管理层偏向为主观决策所固有,在作出这些决策时,管理层可能无意误导财务报表使用者

答案

参考答案:B

单项选择题
阅读理解

Research by Scotland Yard published in a London newspaper, has proven that knife crime in London is a serious non – white phenomenon, with 165 of the 225 under- 18s accused of knife crime in the past three months being from the black or other non – white groups.

According to Scotland Yard, only 60 of the 225 crimes were white.Despite being a small minority of the knife holding criminals, whites did, however, make up the single largest group of victims of knife crime.

According to the Scotland Yard report, whites made up 222 of the 637 victims of knife crime over the last three months.This number could probably be higher, as 292 victims were not identified by race.

This month Scotland Yard Deputy Commissioner Sir Paul Stephenson suggested knife crime has replaced drug selling as the top concern for London police.

Sir Paul said so as he announced a specialist knife crime unit to deal with teenagers carrying knives in the capital.It will use a team of 75 specialist officers to find criminal group members and their supporters.

Detective Inspector, George Rhoden, president of the National Organisation of Black Law Enforcement Executives said, “In the black community we have all noticed that there is major concern about gun and knife crime.Clearly we are not the only part of the community affected by the problem of children who have no fathers, but parental responsibility should be of major concern.”

Around 59 percent of black Caribbean children and 54 percent of mixed – race youngsters are looked after by a lone parent.In the white British population, the number is 22 percent.

小题1:From the above, we can see that       in knife crimes in London.

A.there are more whites than blacks as victims

B.there are more blacks than whites as victims

C.blacks make up the smallest group of criminals

D.blacks make up the second largest group of criminals小题2:What Sir Paul Stephenson said suggests that     

A.drug selling has replaced knife crime as the top concern for London police

B.drug selling had been the top concern for London police in the past

C.knife crime used to be the top concern for London police

D.London police now pay no attention to drug selling小题3:What measure has the government taken to deal with the problem of knife crime?

A.Punishing the parents of teenagers carrying knives.

B.Arresting the teenagers carrying knives.

C.Forming a specialist knife crime unit.

D.Fining the teenagers carrying knives.小题4:According to George Rhoden, which of the following factors contributes to so many young blacks turning to crime?

A.That they are poorly educated.

B.That they are influenced by their fathers.

C.That many of them come from incomplete families.

D.That their parents are too busy to take care of them.