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问题 多项选择题

下列项目中，违背会计核算一贯性原则要求的有()

A.鉴于《股份有限公司会计制度》的发布实施，对原材料计提跌价准备

B.鉴于利润计划完成情况不佳，将固定资产折旧方法由原来的双倍余额递减法改为直线法

C.鉴于某项专有技术已经陈旧，将其账面价值一次性核销

D.鉴于某固定资产经改良性能提高，决定延长其折旧年限

E.鉴于某被投资企业将发生重大亏损，将该投资由权益法核算改为成本法核算

答案

参考答案：B, E

阅读理解

读短文，判断正误，与短文内容相符的在括号内打“√”，不相符的打“×”。

      Little Water Drop and his friends become very heavy. They fall down into a lake. The sun comes out. They

feel warm again. Then, they meet Mr. Wind. Mr. Wind helps them go up to the sky again.

( ) 1. Little Water Drop and his friends become light (轻的).

( ) 2. It falls down into a lake.

( ) 3. The sun comes out. Little Water Drop feels cold.

( ) 4. Little Water Drop meets Mr. Rain.

( ) 5. Mr. Wind helps little Water Drop go up to the sky.
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单项选择题 A1型题

克汀病是由于下列哪种原因引起（）。

A.氟中毒

B.缺硒

C.饮水硬度过低

D.碘缺乏

E.以上都不是
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