问题 多项选择题

下列各项中,属于会计估计变更的有()。

A.投资性房地产由成本模式改为公允价值模式计量

B.降低坏账准备的计提比例

C.无形资产摊销年限由20年改为15年

D.固定资产的折旧方法由年数总和法改为双倍余额递减法

答案

参考答案:B, C, D

解析:选项A属于会计政策变更。

阅读理解

阅读表达。阅读下面短文,请根据短文后的要求进行答题(请注意问题后的字数要求)。

     [l]The harmful effects on children were summed up last year in a report by the National Research Council

and Institute of Medicine. Problems begin early, as the infants of depressed mothers cry more than other babies.

They have greater fear of strangers and less tolerance for frustration. Starting in preschool and across all stages

of childhood, they have more behavior problems at school and higher rates of depression and anxiety disorders. 

     [2]By adolescence, children with depressed parents have poorer social relations than the teens of parents

____, and they're more likely to be dependent on alcohol and drugs. Depression in parents also is linked to more

behavior problems at school and higher rates of depression and anxiety disorders, according to studies in the

report.

     [3]And some harmful effects of growing up with a depressed parent appear to remain into adulthood. A

20-year study on kids of depressed parents found that those with depressed parents suffered about three times

the rate of anxiety disorders and depression by their 30s, and they were in poorer health than peers and much

more likely to be dependent on drugs and alcohol. The study, believed to be the longest ever done, was

published in the American Journal of Psychiatry in 2006. These effects may not only be long-lasting but also

far-reaching. Serious depression affects about one in five American parents, and 15.6 million children live with

an adult who has had major depression in the last year.

     [4]As knowledge about the effects of parental depression has grown, so too has research into how to fight

those effects. Studies suggest, for example, that changing destructive parenting practices and teaching children

good coping strategies can make a big, positive difference in kids.

1. What is mainly talked about in the text? (no more than lo words) 

    _____________________________________________________________________________________

2. Which sentence in the text is closest in meaning to the following one? With a better understanding of the 

    effects of depressed parents, research is also being conducted on how to prevent those effects.

    _____________________________________________________________________________________

3. Fill in the blank in Paragraph 2 with proper words. (no more than 5 words)

    _____________________________________________________________________________________

4. List three negative effects of parental depression on children. (no more than 20 words)

    _____________________________________________________________________________________

5. Translate the underlined sentence in Paragraph 3 into Chinese.

    _____________________________________________________________________________________

多项选择题