资产减值准则规定，资产减值损失一经确认，在以后会计期间不得转回。（）
参考答案：对
Wes Smith, CFA, works for Advisors, Inc. In order to remain in compliance with Standard Ⅴ (A), Diligence and Reasonable Basis, Smith may recommend a security in which of the following situations（）
A. Advisors’ research department recommends a stock.
B. Smith overhears a highly-regarded analyst from a rival firm recommend that the security is a good investment.
C. Smith reads a favorable review of the security in a widely read periodical.
淹塔是怎样造成的？会造成什么危害？
