在资产负债表日至财务会计报告批准报出日之间发生的下列事项中,属于资产负债表日后调整事

题型:单项选择题

问题:

在资产负债表日至财务会计报告批准报出日之间发生的下列事项中,属于资产负债表日后调整事项的是( )。

A.新证据表明资产负债表日对长期建造合同应计收益的估计存在重大误差

B.自然灾害导致资产重大损失

C.计划对资产负债表日存有的债务进行债务重组

D.外汇汇率发生较大变动

考点:会计资格考试中级会计(会计实务)中级会计会计实务真题2003年(二)
题型:单项选择题

热郁少阳枢机不利的热型是()。

A.日晡潮热

B.发热夜甚

C.寒热往来

D.身热不扬

E.持续低热,手足心热甚于手足背热

题型:单项选择题

A few months ago as I wandered through my parents’ house, the same house I grew up in, I had a sudden, scary realization. When my parents bought the house, in 1982, they were only two years older than I am now. I tried to imagine myself in two years, ready to settle down and buy the house I’d still be living in almost 30 years later.

It seemed ridiculous. On a practical level, there’s no way I could afford to buy a house anytime soon. More importantly, I wouldn’t want to. I’m not sure where I’ll be living in two years, or what kind of job I’ll have. And I don’t think I’ll be ready to settle down and stay in one place.

So this is probably the generation gap that divides my friends and me from our parents. When our parents were our age, they’d gotten their education, chosen a career, and were starting to settle into responsible adult lives.

My friends and I – “Generation Y” – still aren’t sure what we want to do with our lives. Whatever we end up doing, we want to make sure we’re happy doing it. We’d rather take risks first, try out different jobs, and move from one city to another until we find our favorite place. We’d rather spend our money on travel than put it in a savings account.

This casual attitude toward responsibility has caused some critics to call my generation “arrogant”, “impatient”, and “overprotected”. Some of these complaints have a point. As children we were encouraged to succeed in school, but also to have fun. We grew up in a world full of technological innovation: cellphones, the Internet, instant messaging, and video games.

Our parents looked to rise vertically(垂直的)--starting at the bottom of the ladder and slowly making their way to the top, on the same track, often for the same company. That doesn’t apply to my generation.

Because of that, it may take us longer than our parents to arrive at responsible, stable adulthood. But that’s not necessarily a bad thing. In our desire to find satisfaction, we will work harder, strive for ways to keep life interesting, and gain a broader set of experiences and knowledge than our parents’ generation did.                                                                              

By Ariel Lewiton

小题1:When the author walked through her parents’ house, she _______.

A.was frightened that she had no idea what she wanted from life

B.started to think about her own life

C.realized I should buy a house.

D.wondered why her parents had settled down early小题2:What is the main “generation gap” between the author and her friends and their parents according to the article?

A.Their attitude toward high technology.

B.Their ways of making their way to the top.

C.Their attitude towards responsibility.

D.Their ways of gaining experience.小题3:Which of the following might the author agree with?

A.It’s all right to try more before settling down.

B.It’s better to take adult responsibility earlier.

C.It involves too much effort to rise vertically.

D.It’s ridiculous to call her generation “arrogant”.小题4:What can we conclude from the article?

A.The author is envious of her parents enjoying a big house at her age.

B.Growing up in a hi-tech world makes “Generation Y” feel insecure about relationships.

C.“Generation Y” people don’t want to grow up and love to be taken care of by their parents.

D.The author wrote this article so that others would be able to understand her generation better.小题5:What is the main theme of the article?

A.The sudden realization of growing up.

B.A comparison between lifestyles of generations.

C.Criticisms of the young generation.

D.The factors that have changed the young generation.

题型:单项选择题

准确度与误差的关系是()。

A.准确度与绝对误差成正比

B.准确度与绝对误差成反比

C.准确度等于绝对误差

D.准确度近似于绝对误差

E.准确度与绝对误差无关

题型:单项选择题

物业服务合同的特征包括( )。

A.物业服务合同是市场经济发展过程中产生的新型合同

B.物业服务合同是可以随意解除的合同

C.物业服务合同实现了所有权与管理权的分离

D.物业服务合同是双务合同

E.物业服务合同是有偿合同、要式合同

题型:单项选择题

在国际税收中不可缺少的两个要素是()。

A.征税对象和纳税期限

B.纳税人和税率

C.税种和税率

D.纳税人和征税对象

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