When preparing a statement of cash flows u_爱下问搜题

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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.

D．concentration

C．looked through

D．reached for

D．interrupted

单项选择题

以轻骨料作为粗骨料，表观密度不大于1950kg/m³的混凝土，称为轻骨料混凝土。与普通混凝土相比，下列哪条不是轻骨料混凝土的特点（）

A.弹性模量较大

B.构件刚度较差

C.变形性较大

D.对建筑物的抗震有利