问题 多项选择题

下列关于会计政策、会计估计及其变更的表述中,正确的有()。

A.会计政策是企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法

B.会计估计以最近可利用的信息或资料为基础,不会削弱会计确认和计量的可靠性

C.企业应当在会计准则允许的范围内选择适合本企业情况的会计政策,但一经确定,不得随意变更

D.初次发生的交易或事项采用新的会计政策属于会计政策变更,应采用追溯调整法进行处理

答案

参考答案:A, B, C

解析:初次发生的交易或事项采用新的会计政策,属于新的事项。

完形填空

完形填空(共15小题,每小题1分,共15分)

阅读下面短文,掌握其大意,从每题所给的A、B、C、D四个选项中,选出最佳选项。将正确选项答案涂在答题纸上。

I was wandering through the streets when I caught sight of a tailor’s shop.I wanted very much to get a new suit and throw off my old    36   .But … I had nothing in the world but a million-pound note.I went in    37    asked if they had a cheap    38   .The fellow I spoke to    39    no answer at first,looked me up and down,noticed that I was almost in rags,   40    said, “just a minute.”

I waited till he    41   his work.Then he took me into a dark back room.He looked through the suits and    42   the cheapest one for me.I put it on.It didn’t fit,   43    it was new and I was anxious to have it,so I said:

“Could you wait a few days for the money?I haven’t any small change on me.”

The fellow looked at me    44    and said, “Oh,you haven’t?Well,of couse,I know that gentlement like you carry only    45    notes.”

I was    46    and said, “My friend,you shouldn’t judge a stranger always by the clothes he wears.I’m quite   47     to pay for this suit.But I’m afraid you can’t change the note.”

“Why do you think we can’t change your note?   48    the contrary,we can!”

I handed the note to him and said: “Oh,very well,I apologize.”

He    49    it with a smile,and then as he looked at the note,his smile froze.   50    the note in his hand,he stood there,unable to talk or move.

36.A.way         B.friend            C.watch       D.clothes

37. A.and         B.but              C.so         D.when

38. A.cloth        B.clothing          C.suit        D.suits

39. A.make        B.makes           C.making       D.made

40. A.have finished  B.had finished       C.will finish   D.is finishing

41. A.have finished   B.had finished       C.will finish   D.is finishing

42. A.choose        B.pick             C.find       D.selected

43. A.so           B.or              C.but         D.and

44. A.warmly        B.hardly          C.coldly       D.kindly

45. A.large         B.small           C.some       D.strange

46. A.mad         B.sorry            C.hurt       D.welcome

47. A.anxious        B.able            C.tired       D.worried

48. A.To           B.For            C.In          D.On

49. A.receiving      B.to receive       C.received       D.will receive

50. A.Holding        B.To hold        C.Held       D.To be held

问答题