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问题 多项选择题

下列各项目中，属于会计估计变更的有。

A.将固定资产的折旧方法由双倍余额递减法改为年数总和法

B.将建造合同的收入确认由完成合同法改为完工百分比法

C.将存货的期末计价由成本法改为成本与可变现净值孰低法

D.因出现相关新技术，将某专利权的摊销年限由10年改为6年

答案

参考答案：A, D

填空题

用动词的正确形式填空。  

1. Mr Smith _____ (play) basketball every morning. Yesterday morning it _____ (rain). He didn't

    _____ (play) in the morning, But in the afternoon, at that time, the ground _____ (be) dry.

2. Mrs White _____ (be) a good cook.. I _____ (like) her food. She sometimes _____ (try) some

    new ki nds of food. Last night, she _____ (cook) sweet and sour fish. It _____ (be) delicious.

    It _____ (be) my first time to eat sweet and sour fish.
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单项选择题 A1/A2型题

与阳跷脉相通的腧穴是（）

A.申脉

B.照海

C.飞扬

D.外关

E.内关
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