在下列情况下，应在会计报表附注中予以披露的项目包括( )。
A．企业因提供债务担保而确认的一项负债
B．企业涉及一项经济纠纷案，但败诉的可能性极小
C．已贴现商业承兑汇票，但发生损失的可能性极小
D．企业为其他企业提供担保，但需履行担保债务的可能性极小
E．提供的产品质量保证，产品返修的可能性极小
参考答案：A,B,C,E
解析： 或有负债披露的基本原则是，极小可能导致经济利益流出企业的或有负债一般不予披露。但是，已贴现商业承兑汇票、未决诉讼和仲裁形成的或有负债、为其他单位提供的债务担保形成的或有负债等三种特例，即使极小可能导致经济利益流出，企业也应披露。所以D不选。
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| When I was in primary school, I got into a major argument with a boy in my class. I can't _1_ what it was about, but I have never forgotten the _2_ I learned that day. I was _3_ that I was right and he was wrong-and he was sure that I was wrong and he was right. The 4 decided to teach us a very important lesson. She 5 both of us up to the 6 of the class and 7 him on one side of her desk and me on 8 . In the middle of her desk was a large, round object. I could 9 see that it was black. She asked the boy what 10 the object was. "White," he answered. I couldn't believe he said the object was white, 11 it was obviously black! Another 12 started between my classmate and me, this 13 about the color of the object. The teacher told me to go to stand where the boy was standing and told him to come to stand where I had been. We changed 14 , and now she asked me what the color of the object was. I 15 answer, "White." It was an object with two 16 colored sides, and from his side it was white. 17 from my side was the color black. My teacher taught me a very important lesson that day: You must 18 in the other person's shoes and look at the 19 through their eyes in order to 20 understand their view. | ||||
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