问题 单项选择题

When preparing a statement of cash flows under the indirect method, the adjustment to net income for an increase in wages payable (WP) and a decrease in the deferred tax liability (DTL) on the balance sheet compared to the prior reporting period is: Increase in WP Decrease in DTL()①A. Negative No adjustment ②B. Positive Negative ③C. Positive No adjustment

A. ①

B. ②

C. ③

答案

参考答案:B

解析:

Both are liability accounts so the adjustment for an increase is to increase net income and the adjustment for a decrease is to decrease net income, both by the appropriate amounts.

完形填空
It was silent in Mom’s hospital room. Only the sound of her heart monitor interrupted the     moments of what seemed to be a peaceful sleep. It had been several hours since her operation. I wanted her to wake up. I needed to     to her. Last night, I shouted at her because she had allowed my     sister to visit her when she had     our mom for years.
“Shame on you!” she had said firmly. “Moms don’t stop     their children just because one of them chose to leave her. A mother always loves more than she’s loved     .”
I thought, “Shame on you! When I do something wrong or when a friend is     to her, that’s all she will ever say. How about standing up for you     for once, Mom?”
My mom’s groaning(呻吟)broke my     . she couldn’t speak,     her eyes were moving, looking for something. She     her notebook and pen next to her bed. I gently handed them to her. She     slowly, and then turned the notebook around for me to read.
“I forgive you,” it     .
Tears ran down my face. I felt     . As I began to speak, I was     by the loud arguing of two seemingly angry nurses on the opposite side of the room. My mom suddenly began writing on her notebook, and then stopped to      the piece of paper. She handed it to me, signaling me to give it to the nurses. They read it, looked      at my mom and quietly left the room.
“What did you write, Mom?” I asked.
She smiled sweetly but said nothing.     , I knew what she had written on that piece of paper. How     those three little words are!
I kissed my mom goodbye and     to find my sister.
小题1:
A.quietB.longC.sweetD.important
小题2:
A.explainB.agreeC.referD.apologize
小题3:
A.selfishB.poorC.weakD.jealous
小题4:
A.attackedB.hurtC.abandonedD.criticized
小题5:
A.helpingB.missingC.lovingD.protecting
小题6:
A.in placeB.in turnC.in timeD.in return
小题7:
A.unkindB.specialC.strangeD.new
小题8:
A.familyB.childrenC.rightsD.freedom
小题9:
A.promiseB.sleepC.wordsD.concentration
小题10:
A.andB.butC.sinceD.so
小题11:
A.pointed toB.picked upC.looked throughD.reached for
小题12:
A.saidB.wroteC.read D.moved
小题13:
A.wroteB.saidC.toldD.suggested
小题14:
A.annoyedB.worriedC.ashamedD.confused
小题15:
A.keptB.frightenedC.angeredD.interrupted
小题16:
A.check overB.stare atC.tear offD.take out
小题17:
A.proudlyB.gratefullyC.coldlyD.carefully
小题18:
A.SuddenlyB.FinallyC.GraduallyD.Clearly
小题19:
A.easyB.typicalC.exactD.powerful
小题20:
A.leftB.triedC.calledD.expected
单项选择题