问题 多项选择题

甲公司在资产负债表日后至财务报告批准报出日之间发生的下列重要事项中,属于资产负债表日后非调整事项的是()。

A.企业发现报告年度一项应收账款的坏账损失率估计错误,导致少计提200万元的坏账准备

B.资产负债表日后资本公积转增资本

C.自然灾害导致的资产重大损失

D.交易性金融资产公允价值发生较大变动

答案

参考答案:B, C, D

解析:选项A属于日后事项期间发现报告年度的差错,应作为调整事项处理。

阅读理解

阅读理解。

        Over the summer, 18-years-old Roberto Mancera of Chandler wasn't looking forward to dances,

football games or even his last year in high school.He was more excited about building a robot that will

compete in the sixth annual FIRST Robotics Competition (FRC)Arizona Regional.

        FIRST stands for For Inspiration and Recognition of Science and Technology, a nonprofit

organization that believes the heroes of today's youth should be engineers, not sports or pop stars.They

aim to change the culture by hosting athleticlike competitions for robots,with cheering fans, mascots (吉祥物) and music.

        Mancera and a team of about 14 of his schoolmates will compete this year against 44 other high

school teams from all over Arizona,California and New Mexico at the Arizona Veterans Memorial

Coliseum in Phoenix.Finalists will move on to the FRC 2009 Championship in Atlanta to face teams from

48 states and seven other countries.

         For the 40 regional events worldwide, a similar“ kit (工具包) of parts” is given to each of the 1,680

teams from around the globe every January.The robot functions are different every year, and after a 

sixweek building season, robots are boxed up and shipped off to the competition's destination.

        The competition has a minimum  $6,000 entrance fee, and students are sponsored and mentored by

adult professionals and experts,like computer science teacher Sam Alexander, 39, at Chandler High.“I

try to give the kids the challenge and they try to figure it out,” he said.“They work through the entire

scientific method without me giving them the answers.”

        FIRST students are also eligible(有资格的)to apply for $9.7 million in college scholarships,

something that Alexander's students have taken advantage of.

        “You learn skills that your average student isn't learning.” Mancera said.“It's really amazing, and I've

been able to meet a lot of interesting people.” Mancera said that he found himself when he joined the

robot ics team.He now has set a career goal and has learned valuable leadership skills.

1.The goal of FIRST is to________.

A.help students have a rich summer

B.choose heroes for today's youth

C.develop the interest of young people in sports

D.create a culture of valuing technology

2.Each robot made for the competition is________.

A.designed for a different function

B.decorated similarly

C.a teammade product

D.a copy of famous robots

3.Which of the following words has the similar meaning to the underlined word“mentored” in Para.5?

A.Guided.              

B.Controlled.

C.Judged.                 

D.Replaced

4.What's the influence of FIRST on Roberto Mancera?

A.He has been awarded a college scholarship.

B.He has become the hero for his classmates.

C.It has helped him to decide his future career.

D.It has allowed him to make a lot of friends with the same interest.

单项选择题