【单选题】【消耗次数：1】
在资产负债表日后至财务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非调整事项的是（ ）。
①
以资本公积转增股本
②
发现了财务报表舞弊
③
发现原预计的资产减值损失严重不足
④
实际支付的诉讼赔偿额与原预计金额有较大差异
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相关题目
【多选题】
甲上市公司自资产负债表日至财务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非调整事项的有（ ）。
①
发生以前年度已经确认收入的商品销售退回
②
发生企业合并或者处置子公司
③
董事会提出现金股利分配方案
④
发现上年度的差错
【多选题】
甲上市公司自资产负债表日至财务报告批准对外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有( )。
①
董事会提出现金股利分配方案
②
发生企业合并
③
发生以前年度销货退回
④
发现上年度会计差错
【多选题】
某上市公司自资产负债表日至财务报告批准对外报出日之间发生的，属于该公司资产负债表日后非调整事项的有（ ）。
①
以前年度销售退回
②
用资本公积转增股本
③
按每股净资产公开增发普通股
④
持有交易性金融资产大幅度升值
【单选题】
下列事项属于资产负债表日后调整事项的是（ ）。
①
资产负债表日后发生的现金折扣事项
②
在资产负债表日后外汇汇率发生较大变动
③
已确定将要支付的赔偿额小于该赔偿在资产负债表日的估计金额 。
④
溢价发行债券
【单选题】
资产负债表日后的非调整事项是指？
①
资产负债表日后新发生的事项
②
资产负债表日或以前已经存在，但资产负债表日后发生变化的事项
③
资产负债表日后新发生的事项，且对理解和分析财务报告有重大影响的事项
④
资产负债表日或以前已经存在，但对编制理解财务报告没有影响的事项
【单选题】
企业发生的资产负债表日后事项，属于非调整事项的是（ ）。
①
资产负债表日后诉讼案件结案，法院判决证实了企业在资产负债表日已经存在现时义务，需要调整原先确认的与该诉讼案件相关的预计负债，或确认一项新负债
②
资产负债表日后取得确凿证据，表明一批原材料在资产负债表日发生了减值或者需要调整该项资产原先确认的减值金额
③
资产负债表日后发生巨额亏损
④
资产负债表日后发现了财务报表舞弊或差错
随机题目
【单选题】
Which of the following is the advantage of whole class work?
①
It is an ideal way to show materials and do presentations together
②
It allows students to work together rather than under teacher’s guidance.
③
There is always a great chance of different opinions and contributions to the work
④
It is less stressful.
【单选题】
Which of the following is the time when students work in groups?
①
When all the students are under the control of the teacher
②
When students work in pairs on an exercise or a task
③
When students work in small group
④
When students are expected to work on their own at their own speed.
【单选题】
What role does a teacher play in the following activity? The teacher gives students 2 minutes to skim a text, and when time is up, he asks students to stop and answer some questions.
①
Controller
②
Assessor
③
Organizer
④
Prompter
【单选题】
What are the possible roles of a teacher?
①
Controller, assessor
②
Organizer, prompter
③
Participant, resource-provider
④
All of the above.
【单选题】
Which of the following is the time when students study by themselves?
①
When all the students are under the control of the teacher
②
When students work in pairs on an exercise or a task
③
When students work in small groups
④
When students are expected to work on their own at their own speed.
【单选题】
What role does a teacher play in the following activity? When a student has made a sentence with borrow, “I borrowed a paper to write a letter”, the teacher says, “Well, we don’t say a paper, we say a piece of paper.”
①
Controller
②
Assessor
③
Organizer
④
Prompter.
【单选题】
Why do novice teacher often have problems giving clear instructions?
①
Their language proficiency is low
②
They are fresh from the university
③
Their instructions are too short
④
They are not able to target their instructions to the level of the learners.
【单选题】
When is appropriate for the teacher to give classroom instructions to students?
①
Give directions to tasks or activities, checking comprehension, giving feedback
②
Providing explanations to a concept or language structure, drawing attention
③
Setting requirements, checking comprehension, assigning homework
④
All of the above.
【单选题】
What are not good rules to follow for making instructions effective?
①
Use simple instructions and make them suit the comprehension level of the students
②
Use the mother tongue only when it is necessary
③
Use body language to assist understanding
④
Not model the task or activity before letting students move into groups or pairs .
【单选题】
What role does a teacher play in the following activity? When the students have in groups decided where to go for a spring outing, the teacher asks each group to tell the others why they have made such a choice.
①
Controller
②
Assessor
③
Organizer
④
Prompter.