题型：填空题 企业当年发生的下列会计事项中，不需要调整年初未分配利润的有( )。A．长期股权投资的核算由成本法改为权益法B．因租约条件的改变而将经营性租赁改为融资租赁核算C．将坏账准备的计提比例由上期的10%提高至15%D．将无形资产的剩余摊销期限由8年改为5年E．将发出存货的计价方法由移动加权平均法改为先进先出法 查看答案
题型：填空题 完形填空. Some people who find themselves unable to solve a problem react by just giving up.But it is not good to__1__from problems by giving up or by making__2__for failure.You may be sure that all young people go through the same__3__process that you are going through:__4__new situations,developing new skills,and testing their abilities. In many cases,we only "think" there is no__5__to a particular problem.But__6__we can overcome the problem and achieve the goal by making a direct attack. __7__,a boy wanted to be a debater.When he__8__for the debating team as a freshman,the coach thought he was _9__.He was shy；he had a high pitched (音调) voice；and his posture (仪态) was poor.By his junior year,he__10__the school debating team,and in his senior year he was__11__the team in his state.He achieved his goal because he had made a direct attack upon his problem. __12__attack is often the best way to meet problems,we have to be realistic in judging situations.__13__it is necessary to __14__either the tactics (策略) or the goal. A boy who wants to be a great football player may be too light and not quite __15__for football.In this situation,becoming a great football player may be an __16__goal for him.__17__,he may become outstanding in tennis or golf,and__18__his desire to take part in sports. So,although direct attack is often the best way to __19__ problems,it is important to study the_20__and make a wise decision about what to do.( )1.A.ignore ( )2．A.excuses( )3．A.different( )4．A.overcoming ( )5．A.key( )6．A.often( )7.A.In fact ( )8．A.tried out ( )9．A.useless( )10．A.became ( )11．A.at ( )12．A.When ( )13．A.Seldom ( )14．A.change ( )15．A.smart( )16．A.impossible ( )17．A.Though ( )18．A.satisfy( )19．A.meet ( )20．A.causeB．escape B．apologiesB．difficultB．facingB．answer B．possible B．For exampleB．went inB．hopeless B．made B．in B．As though B．Sometimes B．rebuildB．strong B．unreasonableB．Ho wever B．complete B．deal B．phenomenon C．freeC．storiesC．easyC．meeting C．way C．fortunately C．After all C．went out C．helpless C．entered C．onC．WhileC．FrequentlyC．start C．confident C．unfairC．Fortunately C．achieve C．handleC．situation D．neglectD．decisio ns D．unpleasant D．judgingD．solutionD．ever D．In o ther wordsD．joined in D．pricelessD．got D．ofD．As ifD．Usually D．renew D．fastD．unacceptableD．Thus D．win D．treatD．difficulty 查看答案