问题 判断题

财务报表附注中应该包括财务报表的编制基础,即财务报表是在持续经营基础上还是非持续经营基础上编制的。()

答案

参考答案:

解析:附注是财务报表不可或缺的组成部分,是对在资产负债表、利润表、现金流量表和所有者权益变动表报表中列示项目的文字描述或明细资料,以及对未能在这些报表中列示项目的说明等。它包括:企业的基本情况,财务报表的编制基础,遵循企业会计准则的声明,重要会计政策和会计估计,会计政策和会计估计变更以及差错更正的说明,报表重要项目的说明,其他需要说明的重要事项。

单项选择题
阅读理解

BERLIN (Reuters)—Germany’s postal service has announced plans to explore improved service and help protect the environment by getting “fetch friends”—ordinary people traveling across cities—to deliver parcels on their way.

It is hoped that the move, which will be tested in the coming months, might lessen traffic in inner cities and reduce CO2 emissions(排放). This should help DHL, a division of the German postal service, reach its target of improving the company’s carbon efficiency by 30 percent before 2020.

“As the world’s biggest logistics(物流) provider, we recognize a special responsibility to reduce the impact on the environment as much as possible,” said Frank Appel, Chief Executive Officer of Deutsche Post DHL, in a statement referring to a variety of measures being considered.

The “fetch friends” find out online about parcels that need delivering to people who live or work along the way that they are planning to travel through the city. They then select the ones that they want to take.

Codes(编码) sent to their mobile phones tell the volunteers where to pick the packages up. Parcels can be taken part of the way or passed on to another volunteer but all volunteers need to have the right code on their mobile phone so the track and trace system can be updated.

Logistics companies will be responsible for looking after the operation to make sure that the privacy of post is respected.

It’s hoped that this could be done using mobile phones but DHL says it recognizes that some security issues remain to be worked out.

小题1: According to the passage, the “fetch friend” program ________.

A.has been tested for months

B.aims to reduce the cost of the service

C.employs environmentalists to help with deliveries

D.encourages ordinary people to help cut the carbon footprint小题2: Which of the following statements is TRUE of DHL?

A.It belongs to the Germany’s postal service.

B.It has the most up-to-date tracking system in Germany.

C.It has succeeded in improving its carbon efficiency by 30%.

D.It has designed many measures to improve its service speed.小题3:What may be a problem with the new service according to the article?

A.Volunteers’ not allowing to select parcels.

B.The wrong codes in the mobile phones.

C.The possibility that parcels could be opened on the way.

D.Parcels’ being taken to the destination by a single volunteer.小题4:What might be the best Title for the best passage?

A.New Challenges for the Postal Service

B.A Greener Way to Deliver Parcels

C.Solutions for Global Warming

D.Statements from DHL