问题 多项选择题

对下列交易或事项进行会计处理时,不应调整年初末分配利润的有()

A.对以前年度收入确认差错进行更正

B.对不重要的交易或事项采用新的会计政策

C.累积影响数无法合理确定的会计政策变更

D.因出现相关新技术而变更无形资产的摊销年限

E.对当期发生的与以前相比具有本质差别的交易或事项采用新的会计政策

答案

参考答案:B, C, D, E

阅读理解

As a volunteer teacher, I traveled a long way to a small village school in Long Zhou, Guangxi. On my way there, I thought about the village, the school, and the children there. However, my heart sank when I arrived there. It wasn’t what I expected. It didn’t look like a school at all! The school had only three rooms, one for Grades 1, 2, and 3, and the other for Grades 4, 5 and 6. There was a third one for me.

The children welcomed me warmly on my first day. They asked me a lot of questions, and I told them stories about myself and my life in Shanghai. The next day, I gave them a test to find out their level. To my surprise, though the test was very easy, over half of the students failed it, yet they all wanted to learn new things. I knew they needed me.

I was busy preparing lessons, reading test papers every night. I enjoyed teaching these lovely and hard-working children, and I could see that they were making progress with my help. I have also learned a lot from them. I understand their lives better, and we are now good friends.

I have worked in Long Zhou for a year now. I’m very happy, and the experience has been very useful for me. I love the small village and the children. In fact, I would like to continue working here.

小题1:The writer is a volunteer teacher who comes from __________.

A.Guangxi

B.Xiamen

C.Shanghai

D.Liaoning小题2:The writer found there were only ________rooms in that school.

A.two

B.three

C.six

D. eight小题3:In the passage, “my heart sank…” means that the writer ________

A.felt upset

B.was happy

C.got angry

D. am sad小题4:The writer found the students’ level was _________ she excepted after the first test.

A.just as

B.higher than

C.lower than

D.high than小题5:Which of the following statement is NOT true?

A.Both the volunteer teacher and the students are working so hard.

B.The volunteer teacher doesn’t like to work there any longer.

C.The students became better and better with the help of the volunteer teacher.

D.The teacher is still in the school.

单项选择题