问题 多项选择题

下列做法中,不违背会计信息质量可比性要求的有()。

A.因客户的财务状况好转,将坏账准备的计提比例由应收账款余额的30%降为15%

B.因预计发生年度亏损,将以前年度计提的坏账准备全部予以转回

C.因专利申请成功,将已计入前期损益的研究与开发费用转为无形资产成本

D.因追加投资,使原投资比例由50%增加到80%,而对被投资单位由具有重大影响变为具有控制,故将长期股权投资由权益法改为成本法核算

E.因减持股份,使原投资比例由90%减少到30%,而对被投资单位由具有控制变为具有重大影响,将长期股权投资由成本法改为权益法核算

答案

参考答案:A, D, E

解析:试题解析:选项B和选项C的会计处理不符合会计准则的规定,违背会计信息质量可比性要求。

填空题
写作题

读写任务

阅读下面的短文,然后按照要求写一篇150词左右的英语短文。  

     About forty years ago, I was an instructor in the military college at Woolwich, when young Scoresby

was given his first examination.I felt extremely sorry for him.Everybody answered the questions well,

intelligently, while he did not know anything, so to speak.He was a nice, pleasant young man.It was

painful to see him stand there and give answers that were wonders of stupidity.

    I knew of course that when examined again he would fail and be thrown out.So, I said to myself, it

would be a simple, harmless act to help him as much as I could.

     I took him aside and found he knew a little about Julius Cesar's history.But he did not know anything

else.So, I tested him and worked him like a slave.I made him work, over and over again, on a few

questions about, which I knew he would be asked.

     He came through very well on the day of the examination.He got high praise too, while others who

knew a thousand more than he were sharply criticized!

     I thought that what in the end would destroy him would be the mathematics examination.I decided

to make his end as painless as possible.So, I pushed facts into his stupid head for hours.Finally, however,

I was shocked out of my mind.He took the first prize! And he got the highest praise.

[写作内容]

1. 以约30词概括上文的主要内容;

2. 以约120词写一篇记叙文,描写你或你的亲友通过勤奋创造奇迹的经历,内容包括:

(1)叙述你或你的亲友通过勤奋创造奇迹的一次经历;

(2)你或你的亲友是如何创造奇迹的;

(3)别人对你或你亲友的评价。

[写作要求]

1. 作文中可以使用亲身经历或虚构的故事,也可以参照阅读材料的内容,但不得直接引用原文中的句子;

2. 作文中不能出现真实姓名和学校名称;

3. 标题自拟。

[评分标准]

概括准确,语言规范,内容合适,语篇连贯。

________________________________________________________________________

________________________________________________________________________

________________________________________________________________________